Section 155(19) of the Income Tax Act

Income-tax Act, 2025: s.288

Section 155(19) falls under section 155 of the Income-tax Act, 1961, which corresponds to section 288 (Other amendments) of the Income-tax Act, 2025.

Read section 288 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 155(19) is CIT v. Tasgaon Taluka S.S.K. Ltd. (103 Taxmann.com 57), cited in 306 of the 38 judgments on BharatTax that turn on this section.

Leading authorities on Section 155(19)

CIT v. Tasgaon Taluka S.S.K. Ltd.
103 Taxmann.com 57 · 2019 · Supreme Court
306
citing judgments

The Supreme Court holds that the issue of payment of excessive price on purchase of sugarcane by assesses is no longer res integra. The court elaborately dealt with this issue.

CIT v. Krishna Sahakari Sakhar Karkhana Limited
27 Taxmann.com 162 · 2012 · Supreme Court
263
citing judgments

The Supreme Court restores the matter for ascertaining whether the difference between the fair market price and concessional price of sugar supplied by a cooperative sugar factory to its members should be added to its total income, considering relevant factors like state cooperative society directions.

CIT v. Mehsana District Co-operative Milk Producers Union Ltd.
146 Taxmann 355 · 2006 · High Court
13
citing judgments

Payments made by a milk cooperative union to its member societies based on the quantity of milk supplied, representing a final rate difference, are not distributions of profit and are allowable as business expenditure. This is because the resolutions to pay were passed before the end of the financial year, even if disbursement occurred later.

Judgments on Section 155(19)

Vasantrao Desai Ajara Shetkari Sahakari Sakhar Karkhana Limited, Ajara vs. DCIT, Circle-1, Kolhapur

The appeal of the assessee is allowed for statistical purpose

ITA 2288/PUN/2026[2016-17]Status: DisposedITAT Pune25 Sept 2026AY 2016-17

Bench: Ms. Astha Chandra & Shri Dr. Dipak P. Ripoteassessment Year : 2016-17 Dy. Cit, Circle-1, Vasantrao Desai Ajara Shetkari Kolhapur Vs. Sahakari Sakhar Karkhana Limited, Gat No. 25, 27, At Post Gavse, Tal.-Ajara, Kolhapur-416505 Pan : Aaaaa0496R (Appellant) (Respondent) Assessment Year : 2016-17 Vasantrao Desai Ajara Shetkari Dy. Cit, Circle-1, Sahakari Sakhar Karkhana Limited, Vs. Kolhapur Gat No. 25, 27, At Post Gavse, Tal.-Ajara, Kolhapur-416505 Pan : Aaaaa0496R (Appellant) (Respondent) Assessee By : Shri Pramod Shingte Revenue By : Ms. Bhavya. I.V., Jt. Cit Date Of Hearing : 03-09-2026 Date Of Pronouncement : 25-09-2026

For Appellant: Shri Pramod ShingteFor Respondent: Ms. Bhavya. I.V., Jt. CIT
Section 154Section 155(19)Section 250Section 36Section 36(1)(xvii)

Deputy Commissioner of Income Tax, Circle -1, Kolhapur vs. Vasantrao Desai Ajara Shetkari Sahakari Sakhar Karkhana Limited, Ajara

The appeal of the assessee is allowed for statistical purpose

ITA 2273/PUN/2025[2016-17]Status: DisposedITAT Pune25 Sept 2026AY 2016-17

Bench: Ms. Astha Chandra & Shri Dr. Dipak P. Ripoteassessment Year : 2016-17 Dy. Cit, Circle-1, Vasantrao Desai Ajara Shetkari Kolhapur Vs. Sahakari Sakhar Karkhana Limited, Gat No. 25, 27, At Post Gavse, Tal.-Ajara, Kolhapur-416505 Pan : Aaaaa0496R (Appellant) (Respondent) Assessment Year : 2016-17 Vasantrao Desai Ajara Shetkari Dy. Cit, Circle-1, Sahakari Sakhar Karkhana Limited, Vs. Kolhapur Gat No. 25, 27, At Post Gavse, Tal.-Ajara, Kolhapur-416505 Pan : Aaaaa0496R (Appellant) (Respondent) Assessee By : Shri Pramod Shingte Revenue By : Ms. Bhavya. I.V., Jt. Cit Date Of Hearing : 03-09-2026 Date Of Pronouncement : 25-09-2026

For Appellant: Shri Pramod ShingteFor Respondent: Ms. Bhavya. I.V., Jt. CIT
Section 154Section 155(19)Section 250Section 36Section 36(1)(xvii)

Shree Bhogawati Sahakari Sakhar Karkhana Ltd, Kolhapur vs. ACIT, Circle-1, Kolhapur

In the result, the appeal of the assessee in ITA

ITA 2198/PUN/2024[2014-15]Status: DisposedITAT Pune15 Dec 2025AY 2014-15

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2194 To 2198/Pun/2024 िनधा"रण वष" / Assessment Years : 2010-11 To 2014-15 Shree Bhogawati Sahakari Vs. Acit, Circle-1, Sakhar Karkhana Ltd., Kolhapur. Shahunagar Parite, Sugar Factory, Shahunagar Parite, Tal- Karveer, Kolhapur- 416211. Pan : Aaaas3731R Appellant Respondent Assessee By : Shri Nikhil S. Pathak Revenue By : Shri Amit Bobde Date Of Hearing : 09.12.2025 Date Of Pronouncement : 15.12.2025 आदेश / Order Per Bench : These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 26.06.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2010-11 To 2014-15 Respectively. 2. There Is Delay In Filing Of The Present Appeals. We Are Satisfied With The Reasons Mentioned In The Application For Condonation Of Delay Duly Supported By An Affidavit That The Appeals Within The Prescribed Time Limit. After Hearing Ld. Dr, We Condone The Delay & Proceed To Adjudicate The Appeals. 3. Since Identical Facts & Common Issues Are Involved In All The Above Captioned Five Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 4. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2194/Pun/2024 For A.Y. 2010-11 For Adjudication As The Lead Case.

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Amit Bobde
Section 143(1)Section 143(3)Section 250Section 36Section 36(1)

Shree Bhogawati Sahakari Sakhar Karkhana Ltd, Kolhapur vs. ACIT, Circle-1, Kolhapur

In the result, the appeal of the assessee in ITA

ITA 2197/PUN/2024[2013-14]Status: DisposedITAT Pune15 Dec 2025AY 2013-14

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2194 To 2198/Pun/2024 िनधा"रण वष" / Assessment Years : 2010-11 To 2014-15 Shree Bhogawati Sahakari Vs. Acit, Circle-1, Sakhar Karkhana Ltd., Kolhapur. Shahunagar Parite, Sugar Factory, Shahunagar Parite, Tal- Karveer, Kolhapur- 416211. Pan : Aaaas3731R Appellant Respondent Assessee By : Shri Nikhil S. Pathak Revenue By : Shri Amit Bobde Date Of Hearing : 09.12.2025 Date Of Pronouncement : 15.12.2025 आदेश / Order Per Bench : These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 26.06.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2010-11 To 2014-15 Respectively. 2. There Is Delay In Filing Of The Present Appeals. We Are Satisfied With The Reasons Mentioned In The Application For Condonation Of Delay Duly Supported By An Affidavit That The Appeals Within The Prescribed Time Limit. After Hearing Ld. Dr, We Condone The Delay & Proceed To Adjudicate The Appeals. 3. Since Identical Facts & Common Issues Are Involved In All The Above Captioned Five Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 4. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2194/Pun/2024 For A.Y. 2010-11 For Adjudication As The Lead Case.

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Amit Bobde
Section 143(1)Section 143(3)Section 250Section 36Section 36(1)

Shree Bhogawati Sahakari Sakhar Karkhana Ltd, Kolhapur vs. ACIT, Circle-1, Kolhapur

In the result, the appeal of the assessee in ITA

ITA 2196/PUN/2024[2012-13]Status: DisposedITAT Pune15 Dec 2025AY 2012-13

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2194 To 2198/Pun/2024 िनधा"रण वष" / Assessment Years : 2010-11 To 2014-15 Shree Bhogawati Sahakari Vs. Acit, Circle-1, Sakhar Karkhana Ltd., Kolhapur. Shahunagar Parite, Sugar Factory, Shahunagar Parite, Tal- Karveer, Kolhapur- 416211. Pan : Aaaas3731R Appellant Respondent Assessee By : Shri Nikhil S. Pathak Revenue By : Shri Amit Bobde Date Of Hearing : 09.12.2025 Date Of Pronouncement : 15.12.2025 आदेश / Order Per Bench : These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 26.06.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2010-11 To 2014-15 Respectively. 2. There Is Delay In Filing Of The Present Appeals. We Are Satisfied With The Reasons Mentioned In The Application For Condonation Of Delay Duly Supported By An Affidavit That The Appeals Within The Prescribed Time Limit. After Hearing Ld. Dr, We Condone The Delay & Proceed To Adjudicate The Appeals. 3. Since Identical Facts & Common Issues Are Involved In All The Above Captioned Five Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 4. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2194/Pun/2024 For A.Y. 2010-11 For Adjudication As The Lead Case.

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Amit Bobde
Section 143(1)Section 143(3)Section 250Section 36Section 36(1)

Shree Bhogawati Sahakari Sakhar Karkhana Ltd, Kolhapur vs. ACIT, Circle-1, Kolhapur

In the result, the appeal of the assessee in ITA

ITA 2195/PUN/2024[2011-12]Status: DisposedITAT Pune15 Dec 2025AY 2011-12

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2194 To 2198/Pun/2024 िनधा"रण वष" / Assessment Years : 2010-11 To 2014-15 Shree Bhogawati Sahakari Vs. Acit, Circle-1, Sakhar Karkhana Ltd., Kolhapur. Shahunagar Parite, Sugar Factory, Shahunagar Parite, Tal- Karveer, Kolhapur- 416211. Pan : Aaaas3731R Appellant Respondent Assessee By : Shri Nikhil S. Pathak Revenue By : Shri Amit Bobde Date Of Hearing : 09.12.2025 Date Of Pronouncement : 15.12.2025 आदेश / Order Per Bench : These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 26.06.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2010-11 To 2014-15 Respectively. 2. There Is Delay In Filing Of The Present Appeals. We Are Satisfied With The Reasons Mentioned In The Application For Condonation Of Delay Duly Supported By An Affidavit That The Appeals Within The Prescribed Time Limit. After Hearing Ld. Dr, We Condone The Delay & Proceed To Adjudicate The Appeals. 3. Since Identical Facts & Common Issues Are Involved In All The Above Captioned Five Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 4. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2194/Pun/2024 For A.Y. 2010-11 For Adjudication As The Lead Case.

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Amit Bobde
Section 143(1)Section 143(3)Section 250Section 36Section 36(1)

Shree Bhogawati Sahakari Sakhar Karkhana Ltd, Kolhapur vs. ACIT, Circle-1, Kolhapur

In the result, the appeal of the assessee in ITA

ITA 2194/PUN/2024[2010-11]Status: DisposedITAT Pune15 Dec 2025AY 2010-11

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.2194 To 2198/Pun/2024 िनधा"रण वष" / Assessment Years : 2010-11 To 2014-15 Shree Bhogawati Sahakari Vs. Acit, Circle-1, Sakhar Karkhana Ltd., Kolhapur. Shahunagar Parite, Sugar Factory, Shahunagar Parite, Tal- Karveer, Kolhapur- 416211. Pan : Aaaas3731R Appellant Respondent Assessee By : Shri Nikhil S. Pathak Revenue By : Shri Amit Bobde Date Of Hearing : 09.12.2025 Date Of Pronouncement : 15.12.2025 आदेश / Order Per Bench : These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 26.06.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2010-11 To 2014-15 Respectively. 2. There Is Delay In Filing Of The Present Appeals. We Are Satisfied With The Reasons Mentioned In The Application For Condonation Of Delay Duly Supported By An Affidavit That The Appeals Within The Prescribed Time Limit. After Hearing Ld. Dr, We Condone The Delay & Proceed To Adjudicate The Appeals. 3. Since Identical Facts & Common Issues Are Involved In All The Above Captioned Five Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 4. First, We Shall Take Up The Appeal Of The Assessee In Ita No.2194/Pun/2024 For A.Y. 2010-11 For Adjudication As The Lead Case.

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Amit Bobde
Section 143(1)Section 143(3)Section 250Section 36Section 36(1)

Shree Khedut Sahakari Khand Udyog Mandli Ltd., Surat, Bardoli vs. Income Tax Officer, Ward-1, Bardoli

ITA 209/SRT/2024[2016-17]Status: DisposedITAT Surat25 Nov 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

Section 143(3)Section 37(1)

Maroli Vibhag Khand Udyog Sahakari Mandali Ltd., Na vs. Arivs.ACIT, Navsari Circle, Navsari

ITA 16/SRT/2021[2011-12]Status: DisposedITAT Surat25 Nov 2025AY 2011-12

Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth

Section 143(3)Section 37(1)

ACIT, Na vs. Ari Circle, Navsarivs.M/S. Maroli Vibhag Khand Udyog Sahakari Mandali Ltd, Navsari

ITA 223/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)

ACIT, Na vs. Ari Circle, Navsarivs.Sahakari Khand Udyog Mandal Ltd, Navsari

ITA 221/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)

ACIT, Na vs. Ari Circle, Navsarivs.M/S. Sahkari Khand Udyog Mandal Ltd, Navsari

ITA 220/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)

ACIT, Na vs. Ari Circle, Navsarivs.Sahkari Khand Udyog Mandal Ltd, Navsari

ITA 219/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)

ACIT, Na vs. Ari Circle, Navsarivs.Sahkari Khand Udyog Mandal Ltd, Navsari

ITA 218/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)

Sahakari Khand Udyog Mandal Ltd, Navasari vs. ACIT, Navasari Circle, Navasari

ITA 214/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)

Shri Ganesh Sahakari Sakhar Kharkhana Limited, Ahmednagar vs. DCIT Ahmednagar Circle, Ahmednagar

ITA 119/PUN/2025[2009-10]Status: DisposedITAT Pune18 Aug 2025AY 2009-10

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.119/Pun/2025 निर्धारण वर्ष / Assessment Year : 2009-10 Shri Ganesh Sahakari Sakhar Karkhana Ltd., A/P. Ranjangaon Khurd, Tal.-Rahata, Dist.-Ahmednagar – 413719 Vs. Dcit, Ahmednagar Circle, Ahmednagar Pan: Aaeas0636H अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / Ita Nos.2510, 2511 & 2512/Pun/2024 निर्धारण वर्ष / Assessment Years : 2010-11, 2012-13 & 2013-14 Shri Ganesh Sahakari Sakhar Karkhana Ltd., A/P. Ranjangaon Khurd, Tal.-Rahata, Dist.-Ahmednagar – 413719 Vs. Dcit, Ahmednagar Circle, Ahmednagar Pan : Aaeas0636H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Hanmant Dattatry Dhavale Department By : Shri Amol Khairnar Date Of Hearing : 15-07-2025 Date Of Pronouncement : 18-08-2025 आदेश / Order Per Astha Chandra, Jm : The Above Four Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 20.12.2024 & 25.10.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)"] Pertaining To Assessment Years ("Ays”) 2009-10 & 2010-11, 2012-13 & 2013-14 Respectively. For The Sake Of Convenience, All These Appeals Were Heard Together & Are Being Disposed Of By This Common Order. Ita No. 2510/Pun/2024 For Ay 2010-11 Is Taken Up As A Lead Case.

For Appellant: Shri Hanmant Dattatry DhavaleFor Respondent: Shri Amol Khairnar
Section 143(3)Section 144BSection 155(19)Section 254Section 40A(2)

Shri Ganesh Ssk Ltd, Ahmednagar vs. D.C.I.T, Ahmednagar, Circle-Ahmednagar

ITA 2512/PUN/2024[2013-14]Status: DisposedITAT Pune18 Aug 2025AY 2013-14

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Hanmant Dattatry DhavaleFor Respondent: Shri Amol Khairnar
Section 143(3)Section 144BSection 155(19)Section 254Section 40A(2)

Shri Ganesh Ssk Ltd, Ahmednagar vs. D.C.I.T, Ahmednagar, Circle-Ahmednagar

ITA 2511/PUN/2024[2012-13]Status: DisposedITAT Pune18 Aug 2025AY 2012-13

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Department byFor Respondent: Date of hearing
Section 143(3)Section 144BSection 155(19)Section 254Section 40A(2)

Shri Ganesh Ssk Ltd, Ahmednagar vs. D.C.I.T, Ahmednagar, Circle-Ahmednagar

ITA 2510/PUN/2024[2010-11]Status: DisposedITAT Pune18 Aug 2025AY 2010-11

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.119/Pun/2025 निर्धारण वर्ष / Assessment Year : 2009-10 Shri Ganesh Sahakari Sakhar Karkhana Ltd., A/P. Ranjangaon Khurd, Tal.-Rahata, Dist.-Ahmednagar – 413719 Vs. Dcit, Ahmednagar Circle, Ahmednagar Pan: Aaeas0636H अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / Ita Nos.2510, 2511 & 2512/Pun/2024 निर्धारण वर्ष / Assessment Years : 2010-11, 2012-13 & 2013-14 Shri Ganesh Sahakari Sakhar Karkhana Ltd., A/P. Ranjangaon Khurd, Tal.-Rahata, Dist.-Ahmednagar – 413719 Vs. Dcit, Ahmednagar Circle, Ahmednagar Pan : Aaeas0636H अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Hanmant Dattatry Dhavale Department By : Shri Amol Khairnar Date Of Hearing : 15-07-2025 Date Of Pronouncement : 18-08-2025 आदेश / Order Per Astha Chandra, Jm : The Above Four Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 20.12.2024 & 25.10.2024 Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi [“Cit(A)"] Pertaining To Assessment Years ("Ays”) 2009-10 & 2010-11, 2012-13 & 2013-14 Respectively. For The Sake Of Convenience, All These Appeals Were Heard Together & Are Being Disposed Of By This Common Order. Ita No. 2510/Pun/2024 For Ay 2010-11 Is Taken Up As A Lead Case. 2

For Appellant: Shri Hanmant Dattatry DhavaleFor Respondent: Shri Amol Khairnar
Section 143(3)Section 144BSection 155(19)Section 254Section 40A(2)

Shri Ganesh Ssk Ltd, Ahmednagar vs. DCIT Ahmednagar Circle, Ahmednagar

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2580/PUN/2024[2011-12]Status: DisposedITAT Pune31 Jul 2025AY 2011-12

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2011-12 Shri Ganesh Ssk Ltd. Dcit, Ahmednagar Circle A/P Ranjangaon Khurd, Vs. Tal. Rahata, Dist. Ahmednagar – 413719 Pan: Aaeas0636H (Appellant) (Respondent) Assessee By : Shri Hanmant Dattatray Dhavle Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 30-07-2025 Date Of Pronouncement : 31-07-2025 O R D E R

For Appellant: Shri Hanmant Dattatray DhavleFor Respondent: Shri Amol Khairnar, CIT-Dr
Section 143(3)Section 154Section 155(19)Section 40A(2)