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2023 (7) TMI 80 - ITAT PUNEExcess sugarcane price paid by the assessee - Held that:- The issue relating to excess sugarcane price paid by the assessee is restored to the file of Assessing Officer with similar directions as above in the case of Majalgaon Sahakari Sakhar Karkhana Ltd.[2019 (3) TMI 906 - ITAT PUNE]. AO shall decide the issue after affording reasonable opportunity of hearing to the assessee and decide the issue as indicated above. Accordingly, ground No.2 raised by the assessee is allowed for statistical purposes. Sale of sugar at concessional rate - Similar issue has come up for consideration before co-ordinate Bench of Pune Tribunal in the case of Shree Adinath SSK Ltd. [2022 (5) TMI 1561 - ITAT PUNE] issue sale of sugar at concessional rate to member is remanded to the file of Assessing Officer for fresh adjudication for the purpose of giving effect to the directions of Hon’ble Apex Court KRISHNA SAHAKARI SAKHAR KARKHANA LTD. [2012 (11) TMI 669 - SUPREME COURT] in proper perspective. Thus issue remanded back to the file of the ld. A.O for fresh adjudication.
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