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Section 143(3)3 Section 14A3 Section 1482 Section 54F2 Section 143(2)2 Depreciation2 Disallowance2 Addition to Income2

M/S COPER CO. OPERATIVE SUGAR LTD,TAPI vs. ITO WARD-2, BARDOLI

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

ITA 24/SRT/2025[2014-15]Status: DisposedITAT Surat03 Nov 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.24/Srt/2025 Assessment Year: (2014-15) (Hybrid Hearing) M/S Coper Co-Operative Sugar Ltd., Vs. Ito, At & Post - Dadariya, Tal – Valod, Dist – Ward – 2, Tapi - 394630 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaac5824F (Appellant) (Respondent) Appellant By Shri Akshay M. Modi, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 07/08/2025 Date Of Pronouncement 03/11/2025

Section 143(2)Section 250Section 250(6)

section 250(6) of the Act is liable to be struck down. 3. On the facts and in the circumstances of the case as well in law, the learned CIT (Appeals), NFAC, Delhi has erred both on facts and in law in deciding the ITA No.24/SRT/2025/AY.2014-15 M/s Coper Co-op. Sugar Ltd. appeal ex parte in violation of the principle

M/S COPER CO. OPERATIVE SUGAR LTD,TAPI vs. ITO WARD-2, BARDOLI

SHRI GORDHANBHAI R. ASODARIA,SURAT vs. ASSISTANT COMMISSIONER INCOME TAX, CENTRAL CIRCLE-3, SURAT

M/S COPER CO. OPERATIVE SUGAR LTD,TAPI vs. ITO WARD-2, BARDOLI

SHRI GORDHANBHAI R. ASODARIA,SURAT vs. ASSISTANT COMMISSIONER INCOME TAX, CENTRAL CIRCLE-3, SURAT

KALUBHAI DULABHAI GOLAVIYA,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, , SURAT