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2022 (5) TMI 600 - AT - Income TaxExcess sugar cane price paid to the Members and Non-members - sale of sugar cane at concessional rate to the Members - HELD THAT:- As relying on KARMAVEER SHANKARRAO KALE SAHAKARI SAKHAR KARKHANA LTD. VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX, AHMEDNAGAR CIRCLE, AHMEDNAGAR. [2020 (12) TMI 1330 - ITAT PUNE] both the issues i.e. excess sugar cane price paid to Members and Non-members and the issue of sale of sugar at concessional rate to Members are remanded to the file of the ld. A.O for fresh adjudication for the purpose of giving effect to the directions of the Hon'ble Apex Court [2019 (3) TMI 321 - SUPREME COURT] in its proper perspective. The ld. A.O shall comply with the principles of natural justice and adjudicate the issues as per law. The grounds of appeal raised by the assessee in both these appeals are therefore, allowed for statistical purposes.
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