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SHREE KHEDUT SAHAKARI KHAND UDYOG MANDLI LTD.,BARDOLI vs. INCOME TAX OFFICER, WARD-1, BARDOLI

ITA 738/SRT/2023[2012-13]Status: DisposedITAT Surat25 Nov 2025AY 2012-13

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

charitable trust. (vi) That the appellant could not prove that a higher price was paid by it to the farmers on account of higher yield or some other factors. Besides nowhere it has been claimed that at the time of supply of sugarcane by the farmers to the appellant, any agreement or contract 25 for payment of price higher than

SAHAKARI KHAND UDYOG MANDAL LTD.,,GANDEVI vs. ACIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

ITA 211/SRT/2020[2011-12]Status: DisposedITAT Surat25 Nov 2025AY 2011-12

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

Section 143(3)Section 37(1)

144B(8) of the Act is without jurisdiction, illegal, bad in law and hence, liable to be annulled or nullified in toto. 4. On the facts and in the circumstances of the case as well in law, the CIT (Appeals) has erred in upholding the action of the AO in passing the assessment order u/s 143(3) r.w.s

ACIT, NA vs. ARI CIRCLE, NAVSARIVS.M/S. MAROLI VIBHAG, KAND UDYOG SAHAKARI MANDALI LTD., NAVSARI

ITA 222/SRT/2020[2011-12]Status: DisposedITAT Surat25 Nov 2025AY 2011-12

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

Section 143(3)Section 37(1)

144B(8) of the Act is without jurisdiction, illegal, bad in law and hence, liable to be annulled or nullified in toto. 4. On the facts and in the circumstances of the case as well in law, the CIT (Appeals) has erred in upholding the action of the AO in passing the assessment order u/s 143(3) r.w.s

ACIT, NA vs. ARI CIRCLE, NAVSARIVS.M/S. MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD.,, NAVSARI

ITA 225/SRT/2020[2014-15]Status: DisposedITAT Surat25 Nov 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

Section 143(3)Section 37(1)

144B(8) of the Act is without jurisdiction, illegal, bad in law and hence, liable to be annulled or nullified in toto. 4. On the facts and in the circumstances of the case as well in law, the CIT (Appeals) has erred in upholding the action of the AO in passing the assessment order u/s 143(3) r.w.s

ACIT, NA vs. ARI CIRCLE., NAVSARIVS.M/S. MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD,, NAVASARI

ITA 224/SRT/2020[2013-14]Status: DisposedITAT Surat25 Nov 2025AY 2013-14

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

Section 143(3)Section 37(1)

144B(8) of the Act is without jurisdiction, illegal, bad in law and hence, liable to be annulled or nullified in toto. 4. On the facts and in the circumstances of the case as well in law, the CIT (Appeals) has erred in upholding the action of the AO in passing the assessment order u/s 143(3) r.w.s

SAHADARI KHAND UDYOG MANDAL LTD.,,NA vs. ARIVS.ACIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

ITA 212/SRT/2020[2012-13]Status: DisposedITAT Surat25 Nov 2025AY 2012-13

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

Section 143(3)Section 37(1)

144B(8) of the Act is without jurisdiction, illegal, bad in law and hence, liable to be annulled or nullified in toto. 4. On the facts and in the circumstances of the case as well in law, the CIT (Appeals) has erred in upholding the action of the AO in passing the assessment order u/s 143(3) r.w.s

SAHAKARI KHAND UDUOG MANDAL LTD.,NA vs. ARIVS.DCIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

ITA 213/SRT/2020[2013-14]Status: DisposedITAT Surat25 Nov 2025AY 2013-14

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

Section 143(3)Section 37(1)

144B(8) of the Act is without jurisdiction, illegal, bad in law and hence, liable to be annulled or nullified in toto. 4. On the facts and in the circumstances of the case as well in law, the CIT (Appeals) has erred in upholding the action of the AO in passing the assessment order u/s 143(3) r.w.s