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2022 (7) TMI 852 - AT - Income TaxDisallowance of Excess cane price - Disallowance of sale of sugar at concessional rate - HELD THAT:- In view of the statement made by both the sides that the facts in the present appeal is identical, 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, in accordance with law. Appeal of the assessee is allowed for statistical purpose.
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