SHRI DATTA SHETKARI SAHAKARI SAKHAR KARKHANA LTD,KOLHAPUR vs. DCIT, CIR-1, KOLHAPUR, KOLHAPUR
In the result the appeal filed by the assessee in ITA
ITA 2173/PUN/2025[2012-13]Status: DisposedITAT Pune22 Dec 2025AY 2012-13
Bench: Shri Manish Borad & Shri Vinay Bhamoresl.
For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Amit Bobde
Section 143(3)Section 271(1)(c)Section 274Section 40A(2)(a)
68,32,010/- without appreciating the facts of the case, and the fact that all the material facts regarding the issue of sale of sugar at concessional rate to members, are part of the record before Ld.
AO, and the issue of allowability is highly debatable issue, in view of the same your appellant prays for deletion of entire penalty
