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)

Shri Chhatrapati Sskltd, Pune vs. DCIT Circle-14, Pune

In the result, the appeal filed by the assessee in ITA

ITA 1924/PUN/2024[2009-10]Status: DisposedITAT Pune19 May 2025AY 2009-10

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1923 & 1924/Pun/2024 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Shri Chhatrapati Sahakari Vs. Dcit, Circle-14, Pune. Sakhar Karkhana Ltd., A/P. Bhavaninagar, Tal. Indapur, Dist. Pune- 413104. Pan : Aaaas3869G Appellant Respondent Assessee By : Shri Hanmant D. Dhavale Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 20.02.2025 Date Of Pronouncement : 19.05.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 07.08.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2008-09 & 2009-10 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1923/Pun/2024 For Assessment Year 2008-09 As A Lead Case For Adjudication.

For Appellant: Shri Hanmant D. DhavaleFor Respondent: Shri Ramnath P. Murkunde
Section 143(3)Section 154Section 155(19)

Shri Chhatrapati Sskltd., Pune vs. DCIT Circle -14, Pune

In the result, the appeal filed by the assessee in ITA

ITA 1923/PUN/2024[2008-09]Status: DisposedITAT Pune19 May 2025AY 2008-09

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1923 & 1924/Pun/2024 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Shri Chhatrapati Sahakari Vs. Dcit, Circle-14, Pune. Sakhar Karkhana Ltd., A/P. Bhavaninagar, Tal. Indapur, Dist. Pune- 413104. Pan : Aaaas3869G Appellant Respondent Assessee By : Shri Hanmant D. Dhavale Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 20.02.2025 Date Of Pronouncement : 19.05.2025 आदेश / Order Per Vinay Bhamore, Jm: Both The Above Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 07.08.2024 Passed By Ld. Cit(A)/Nfac For The Assessment Years 2008-09 & 2009-10 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1923/Pun/2024 For Assessment Year 2008-09 As A Lead Case For Adjudication.

For Appellant: Shri Hanmant D. DhavaleFor Respondent: Shri Ramnath P. Murkunde
Section 143(3)Section 154Section 155(19)

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

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

ITA 2509/PUN/2024[2007-08]Status: DisposedITAT Pune24 Apr 2025AY 2007-08

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2509/Pun/2024 िनधा"रण वष" / Assessment Year: 2007-08 Shri Ganesh Ssk Ltd., V The Dcit, A/P. Ranjangaon Khurd, Tal. S Ahmednagar Circle, Rahata, Dist. Ahmednagar – Ahmednagar. 413719. Maharashtra. Pan: Aaeas0636H Appellant/ Assessee Respondent / Revenue Assessee By Shri Hanmant Dattatray Dhavle – Ar Revenue By Shri Ramnath P Murkunde - Dr Date Of Hearing 22/04/2025 Date Of Pronouncement 24/04/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961, Dated 25.10.2024 For Assessment Year 2007-08. The Assessee Has Raised The Following Grounds Of Appeal :

Section 154Section 155Section 155(19)Section 19Section 250

Bhimashankar Ssk Ltd, Pune vs. ACIT- Circle-8, Pune

ITA 1147/PUN/2024[2012-13]Status: DisposedITAT Pune11 Mar 2025AY 2012-13

Bench: Shri R.K.Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1147/Pun/2024 िनधा"रण वष" / Assessment Year:2012-13 Bhimashankar Ssk Ltd., V The Acit, A/P. Pargaon, Tal.Ambegaon, S Circle-8, Pune. Dist-Pune – 412406. Pan: Aaaab0949G Appellant/ Assessee Respondent / Revenue Assessee By Shri Hanmant Dattatry Dhavle – Ar Revenue By Shri Amol Khairnar – Cit(Dr) Date Of Hearing 18/12/2024 Date Of Pronouncement 11/03/2025 आदेश/ Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961; Dated 23.03.2024 For Assessment Year 2012-13. The Assessee Has Raised The Following Grounds Of Appeal : “1. On The Fact & In The Circumstance Of The Case & In Law Of The Learned Nfac –Commissioner Of Income Tax(Appeals) Delhi, Has Erred In Disallowing & Adding Back An Amount Of Rs.42,23,17,760/- On Account F Excess Cane Price Paid Farmers.

Section 143(3)Section 154Section 155(19)Section 250Section 80ISection 80P(2)(d)

Shri Dudhganga Vedganga Sahakari Sakhar Karkhana Ltd, Birdi vs. ACIT, Kolhapur

In the result, all the three appeals of the assessee in ITA Nos

ITA 1599/PUN/2024[2012-13]Status: DisposedITAT Pune17 Oct 2024AY 2012-13

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: N O N EFor Respondent: Shri Ajay Kumar Kesari
Section 154Section 36(1)(xvi)

Shri Dudhaganga Vedganga Sahakari Sakhar Karkhana Ltd, Bidri, Kolhapur vs. Additional/Joint/Depuy/ACIT, Income Tax Officer, NFAC, Delhi

In the result, all the three appeals of the assessee in ITA Nos

ITA 1598/PUN/2024[2011-12]Status: DisposedITAT Pune17 Oct 2024AY 2011-12

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: N O N EFor Respondent: Shri Ajay Kumar Kesari
Section 154Section 36(1)(xvi)

Shri Dudhaganga Vedganga Sahakari Sakhar Karkhana Ltd Bidri, Kolhapur vs. ACIT, Kolhapur

In the result, all the three appeals of the assessee in ITA Nos

ITA 1597/PUN/2024[2010-11]Status: DisposedITAT Pune17 Oct 2024AY 2010-11

Bench: Ms. Astha Chandra & Shree G.D. Padmahshali

For Appellant: N O N EFor Respondent: Shri Ajay Kumar Kesari
Section 154Section 36(1)(xvi)

Krantiagani Dr G D Bapu Lad Sahakari Sakhar Karkhana Limited, Kundal vs. ACIT, Sangli

Appeals are allowed for statistical purposes in above terms

ITA 76/PUN/2024[2020-21]Status: DisposedITAT Pune12 Jun 2024AY 2020-21

Bench: Shri R.K. Panda & Shri Satbeer Singh Godara

For Appellant: Shri Shubhada A. KoppaFor Respondent: Shri Keyur Patel
Section 1Section 154Section 155(19)Section 36(1)(xvii)

Krantiagani Dr G D Bapu Lad Sahakari Sakhar Karkhana Limited, Kundal vs. ACIT, Sangli

Appeals are allowed for statistical purposes in above terms

ITA 75/PUN/2024[2018-19]Status: DisposedITAT Pune12 Jun 2024AY 2018-19

Bench: Shri R.K. Panda & Shri Satbeer Singh Godara

For Appellant: Shri Shubhada A. KoppaFor Respondent: Shri Keyur Patel
Section 1Section 154Section 155(19)Section 36(1)(xvii)

Krantiagani Dr G D Bapu Lad Sahakari Sakhar Karkhana Limited, Kundal vs. ACIT, Sangli

Appeals are allowed for statistical purposes in above terms

ITA 74/PUN/2024[2017-18]Status: DisposedITAT Pune12 Jun 2024AY 2017-18

Bench: Shri R.K. Panda & Shri Satbeer Singh Godara

For Appellant: Shri Shubhada A. KoppaFor Respondent: Shri Keyur Patel
Section 1Section 154Section 155(19)Section 36(1)(xvii)

Krantiagani Dr G D Bapu Lad Sahakari Sakhar Karkhana Limited, Kundal vs. ACIT, Sangli

Appeals are allowed for statistical purposes in above terms

ITA 73/PUN/2024[2014-15]Status: DisposedITAT Pune12 Jun 2024AY 2014-15

Bench: Shri R.K. Panda & Shri Satbeer Singh Godara

For Appellant: Shri Shubhada A. KoppaFor Respondent: Shri Keyur Patel
Section 1Section 154Section 155(19)Section 36(1)(xvii)

Krantiagani Dr G D Bapu Lad Sahakari Sakhar Karkhana Limited, Kundal vs. ACIT, Sangli

Appeals are allowed for statistical purposes in above terms

ITA 72/PUN/2024[2013-14]Status: DisposedITAT Pune12 Jun 2024AY 2013-14

Bench: Shri R.K. Panda & Shri Satbeer Singh Godara

For Appellant: Shri Shubhada A. KoppaFor Respondent: Shri Keyur Patel
Section 1Section 154Section 155(19)Section 36(1)(xvii)

Krantiagani Dr G D Bapu Lad Sahakari Sakhar Karkhana Limited, Kundal vs. ACIT, Sangali

Appeals are allowed for statistical purposes in above terms

ITA 71/PUN/2024[2012-13]Status: DisposedITAT Pune12 Jun 2024AY 2012-13

Bench: Shri R.K. Panda & Shri Satbeer Singh Godara

For Appellant: Shri Shubhada A. KoppaFor Respondent: Shri Keyur Patel
Section 1Section 154Section 155(19)Section 36(1)(xvii)

Krantiagani Dr G D Bapu Lad Sahakari Sakhar Karkhana Limited, Kundal vs. ACIT, Sangli

Appeals are allowed for statistical purposes in above terms

ITA 70/PUN/2024[2011-12]Status: DisposedITAT Pune12 Jun 2024AY 2011-12

Bench: Shri R.K. Panda & Shri Satbeer Singh Godara

For Appellant: Shri Shubhada A. KoppaFor Respondent: Shri Keyur Patel
Section 1Section 154Section 155(19)Section 36(1)(xvii)

Krantiagani Dr G D Bapu Lad Sahakari Sakhar Karkhana Limited, Sangali vs. ACIT, Sangali

Appeals are allowed for statistical purposes in above terms

ITA 69/PUN/2024[2010-11]Status: DisposedITAT Pune12 Jun 2024AY 2010-11

Bench: Shri R.K. Panda & Shri Satbeer Singh Godara

For Appellant: Shri Shubhada A. KoppaFor Respondent: Shri Keyur Patel
Section 1Section 154Section 155(19)Section 36(1)(xvii)

Krantiagrani Dr G D Bapu Lad Sahakari Sakhar Karkhana Ltd, Kundal vs. ACIT, Sangli

In the result, appeal of the assessee is partly allowed

ITA 78/PUN/2024[2007-08]Status: DisposedITAT Pune16 May 2024AY 2007-08

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

Section 143(3)Section 250Section 9

Krantiagani Dr G D Bapu Lad Sahakari Sakhar Karkhana Limited, Kundal vs. ACIT, Sangli

In the result, appeal of the assessee is partly allowed

ITA 68/PUN/2024[2009-10]Status: DisposedITAT Pune16 May 2024AY 2009-10

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

Section 143(3)Section 250Section 9

Krantiagani Dr G D Bapu Lad Sahakari Sakhar Karkhana Limited, Kundal vs. ACIT, Sangali

In the result, appeal of the assessee is partly allowed

ITA 67/PUN/2024[2008-09]Status: DisposedITAT Pune16 May 2024AY 2008-09

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

Section 143(3)Section 250Section 9