AHMEDNAGAR ZILLA GRAMSEVAKANCHI SAHAKAR PATSANSTHA MARYADIT,AHILYANAGAR vs. PCIT, PUNE-1, PUNE

In the result, the appeal of the assessee is allowed

5A, Shrirampur Hsg. Society, Opp. German Hospital, Shrirampur-413709, Tel:225753,225754\n5\n5\nITA No.1301/PUN/2025, AY 2020-21\n11. It is thus clear from the above that the Ld. AO had raised the queries\non this issue to which the assessee replied and accordingly, he accepted\nthe income returned by the assessee. Hence, in our view, since

KARMYOGI SHANKARRAOJI PATIL SSK LTD.,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, PUNE

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 411 & 412/Pun/2023 निर्धारण वर्ा / Assessment Year : 2009-10 & 2012-13 Karmyogi Shankarraoji Patil Ssk Ltd., A/P. Mahatmaphulenagar, Bijwadi, Tal. Indapur, Dist. - Pune Pin – 413106 Pan: Aaaai0225N . . . . . . . अपीलार्थी / Appellant

5A of Control Order, 1966. Accordingly, in the present bunch of appeals, we remit this issue of deductibility of excess cane price to the file of Assessing Officer with necessary directions to apply the ratio laid down by the Hon'ble Supreme Court in the years to which it is so applicable and for the balance years i.e. after

KARMYOGI SHANKARRAOJI PATIL SSK LTD.,PUNE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, PUNE

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 411 & 412/Pun/2023 निर्धारण वर्ा / Assessment Year : 2009-10 & 2012-13 Karmyogi Shankarraoji Patil Ssk Ltd., A/P. Mahatmaphulenagar, Bijwadi, Tal. Indapur, Dist. - Pune Pin – 413106 Pan: Aaaai0225N . . . . . . . अपीलार्थी / Appellant

5A of Control Order, 1966. Accordingly, in the present bunch of appeals, we remit this issue of deductibility of excess cane price to the file of Assessing Officer with necessary directions to apply the ratio laid down by the Hon'ble Supreme Court in the years to which it is so applicable and for the balance years i.e. after

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLIGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

section 147 of the Act on the ground that the assessee has wrongly\nclaimed the deduction of Rs.3,58,47,391/- u/s 35(2AB) which has escaped\nassessment. The Assessing Officer thereafter issued notice u/s 148 of the I.T. Act,\n1961.\n4.\nThe assessee objected to the reasons recorded by the Assessing Officer\nwhich were not accepted

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

section 147 of the Act on the ground that the assessee has wrongly\nclaimed the deduction of Rs.3,58,47,391/- u/s 35(2AB) which has escaped\nassessment. The Assessing Officer thereafter issued notice u/s 148 of the I.T. Act,\n1961.\n4. The assessee objected to the reasons recorded by the Assessing Officer\nwhich were not accepted

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

section 147 of the Act on the ground that the assessee has wrongly\nclaimed the deduction of Rs.3,58,47,391/- u/s 35(2AB) which has escaped\nassessment. The Assessing Officer thereafter issued notice u/s 148 of the I.T. Act,\n1961.\n4.\nThe assessee objected to the reasons recorded by the Assessing Officer\nwhich were not accepted

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, AURANGABAD, AURANGABAD vs. ENDURANCE TECHNOLOGIES LIMITED, AURANGABAD

In the result, all the appeals filed by the Revenue are dismissed

section 147 of the Act on the ground that the assessee has wrongly\nclaimed the deduction of Rs.3,58,47,391/- u/s 35(2AB) which has escaped\nassessment. The Assessing Officer thereafter issued notice u/s 148 of the I.T. Act,\n1961.\n4.\nThe assessee objected to the reasons recorded by the Assessing Officer\nwhich were not accepted

KRANTIAGANI DR G D BAPU LAD SAHAKARI SAKHAR KARKHANA LIMITED,KUNDAL vs. ACIT, SANGALI

In the result, appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.78/Pun/2024 िनधा"रण वष" / Assessment Year: 2007-08 Krantiagrani Dr G D Bapu Lad The Acit, Sangli. Sahakarisakharkarkhana Ltd., V Gat No.514, Kundal S.O. S Sangli – 416309. Maharashtra. Pan: Aaaak1277C Appellant/ Assessee Respondent / Revenue आयकर अपील सं. / Ita Nos.67 & 68/Pun/2024 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Krantiagrani Dr G D Bapu Lad The Acit, Sangli. Sahakari Sakhar Karkhana Ltd., V Gat No.514, Kundal S.O. S Sangli – 416309.Maharashtra. Pan: Aaaak1277C Appellant / Assessee Respondent / Revenue Assessee By Shri Shubhada A Koppa – Ca Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 02/05/2024 Date Of Pronouncement 16/05/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax

5A of the Sugarcane Control Order [which was valid till season 2009-09]. The CIT(A) has confirmed the said disallowance. Till AY 2009-10 the Sugarcane Control Order provided SMP as the minimum price with an "Additional Price" which was held by Hon'ble Supreme Court to be a mandatory liability of the sugar mills [in levy price fixation

KRANTIAGANI DR G D BAPU LAD SAHAKARI SAKHAR KARKHANA LIMITED,KUNDAL vs. ACIT, SANGLI

In the result, appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.78/Pun/2024 िनधा"रण वष" / Assessment Year: 2007-08 Krantiagrani Dr G D Bapu Lad The Acit, Sangli. Sahakarisakharkarkhana Ltd., V Gat No.514, Kundal S.O. S Sangli – 416309. Maharashtra. Pan: Aaaak1277C Appellant/ Assessee Respondent / Revenue आयकर अपील सं. / Ita Nos.67 & 68/Pun/2024 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Krantiagrani Dr G D Bapu Lad The Acit, Sangli. Sahakari Sakhar Karkhana Ltd., V Gat No.514, Kundal S.O. S Sangli – 416309.Maharashtra. Pan: Aaaak1277C Appellant / Assessee Respondent / Revenue Assessee By Shri Shubhada A Koppa – Ca Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 02/05/2024 Date Of Pronouncement 16/05/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax

5A of the Sugarcane Control Order [which was valid till season 2009-09]. The CIT(A) has confirmed the said disallowance. Till AY 2009-10 the Sugarcane Control Order provided SMP as the minimum price with an "Additional Price" which was held by Hon'ble Supreme Court to be a mandatory liability of the sugar mills [in levy price fixation

KRANTIAGRANI DR G D BAPU LAD SAHAKARI SAKHAR KARKHANA LTD,KUNDAL vs. ACIT, SANGLI

In the result, appeal of the assessee is partly allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.78/Pun/2024 िनधा"रण वष" / Assessment Year: 2007-08 Krantiagrani Dr G D Bapu Lad The Acit, Sangli. Sahakarisakharkarkhana Ltd., V Gat No.514, Kundal S.O. S Sangli – 416309. Maharashtra. Pan: Aaaak1277C Appellant/ Assessee Respondent / Revenue आयकर अपील सं. / Ita Nos.67 & 68/Pun/2024 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Krantiagrani Dr G D Bapu Lad The Acit, Sangli. Sahakari Sakhar Karkhana Ltd., V Gat No.514, Kundal S.O. S Sangli – 416309.Maharashtra. Pan: Aaaak1277C Appellant / Assessee Respondent / Revenue Assessee By Shri Shubhada A Koppa – Ca Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 02/05/2024 Date Of Pronouncement 16/05/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax

5A of the Sugarcane Control Order [which was valid till season 2009-09]. The CIT(A) has confirmed the said disallowance. Till AY 2009-10 the Sugarcane Control Order provided SMP as the minimum price with an "Additional Price" which was held by Hon'ble Supreme Court to be a mandatory liability of the sugar mills [in levy price fixation

LOKNETE SUNDERRRAOJI SOLANKE SSK LTD.,BEED vs. ACIT CIRCLE, JALNA, JALNA

In the result, Ground Number 1 and 2 of the Assessee are allowed for Statistical purpose

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1275/Pun/2023 िनधा"रण वष" / Assessment Year : 2010-11 Loknete Sunderraoji Solanke The Acit, Ssk Ltd., V Circle Jalna. A/P.Sundarnagar, S Telgaon, Tal.Dharur, Dist.Beed. Pan: Aaabm0171G Appellant/ Assessee Respondent /Revenue Assessee By Shri Hanmant D Dhavle – Ar Revenue By Shri Keyur Patel – Cit-Dr Date Of Hearing 12/01/2024 Date Of Pronouncement 31/01/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Delhi Dated 16.11.2023 Emanating From The Assessment Order Under Section 143(3) R.W.S 254 R.W.S 144B Of The Income Tax Act, 1961 Dated 29.09.2021. The Grounds Of Appeal Raised By The Assessee Are As Under : Loknete Sunderraoji Solanke Ssk Ltd. [A]

section 143(3) was passed on 15.02.2013. Following additions were made to the total income of the assessee in the assessment order :  On account of excess sugar cane price paid Rs.55,48,01,688/-.  Sale of sugar cane at concessional rate Rs.13,57,000/-  Disallowance of Advertisement Expenses of Rs.13,70,550/-.  Penal Rent Rs.1,63,275/-.  Temporary Shed written

DEPUTY COMMISSIONER OF INCOME TAX, AURANGABAD vs. METAROLLS ISPAT PVT. LTD., JALNA

In the result, both the appeals filed by the Revenue are partly allowed

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21

disallow the purchases. 14. We have heard the rival arguments made by both the sides, perused the orders of the Assessing Officer and Ld. CIT(A) and the paper book filed by both sides. We have also considered the various decisions cited before us by both sides. We find the Assessing Officer in the instant case made addition of Rs.11

DEPUTY COMMISSIONER OF INCOME, AURANGABAD vs. METAROLLS ISPAT PVT. LTD, JALNA

In the result, both the appeals filed by the Revenue are partly allowed

disallow the purchases.\n14. We have heard the rival arguments made by both the sides, perused the\norders of the Assessing Officer and Ld. CIT(A) and the paper book filed by both\nsides. We have also considered the various decisions cited before us by both sides.\nWe find the Assessing Officer in the instant case made addition of\nRs.11

SHREE SOMESHWAR SSK LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14, PUNE

In the result, appeal of the assessee is allowed for statistical purposes

disallowance out of sugarcane purchases has Shree Someshwar SSK Ltd. already been considered and adjudicated by the Co-ordinate Bench of Tribunal in batch of appeals vide order dated 14-03-2019 out of which the lead case being Majalgaon Sahakari Sakhar Karkhana Ltd. Vs. ACIT in ITA No. 308/PUN/2018 for the assessment year 2013-14. 4. The Co-ordinate

SHREE SOMESHWAR SSK LTD,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14,, PUNE

Appeal is allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

disallowing its alleged sugar cane purchase price paid to the cane growers in excess of the fair and remunerative price, 2 ITA.No.390/PUN./2018 “FRP” involving Rs.28,90,45,506/- and sugar sold at concessional rates to them having the amount in question of Rs.2,95,88,241/-, respectively in assessment order dated 09.03.2016 as upheld

PADMASHRI DR. D. Y. PATIL SAHAKARI SAKHAR KARKHANA LTD.,KOLHAPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOLHAPUR

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

disallowing its alleged sugar cane purchase price paid to the cane growers in excess of the fair and remunerative price, “FRP” involving Rs.2,75,00,238/- and Rs.16,63,46,871/- assessment year-wise respectively and sugar sold at concessional rates to them having the amount in question of Rs.21,04,240/- in former appeal for assessment year

PADMASHRI DR. D. Y. PATIL SAHAKARI SAKHAR KARKHANA LTD.,KOLHAPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOLHAPUR

Appeals are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

disallowing its alleged sugar cane purchase price paid to the cane growers in excess of the fair and remunerative price, “FRP” involving Rs.2,75,00,238/- and Rs.16,63,46,871/- assessment year-wise respectively and sugar sold at concessional rates to them having the amount in question of Rs.21,04,240/- in former appeal for assessment year