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TMI Blog2019 (12) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... in all Appeals. Mr. Ruturaj H. Gurjar for the Respondents. P.C. : All these Appeals have been admitted on the same substantial question of law and they are disposed of by this common order. 2. Appeal No. 378 of 2006 relates to Assessment Year 2000-01. Appeal No. 380 of 2006 relates to Assessment Year 1999- 00. Appeal No. 381 of 2006 relates to Assessment Year 1998-99. These appeals challenge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts - Assessees to its members as well as non-members as it was in variance with the minimum ex-factory price fixed by the Central Government under Clause 3(1) in Sugarcane (Control) Order, 1966 as revised from time to time. The Respondent were assessed by the Assessing Officer accordingly. The Respondents - Assessees, being aggrieved by the order passed by the Assessing Officer had filed the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court in C.I.T. v. Manjara Shetkari Sahakari Sakhar Karkhana Ltd. (2008) 301 ITR 191 (Bom) is placed on record. Further, the learned Counsel points out that the view taken in this decision came up for consideration of the Supreme Court in a group of Petitions which were disposed of by the Supreme Court in a decision in Deputy C.I.T. v. Shri Satpuda Tapi Parisar SSK Ltd. (2010) 326 ITR 42 (SC). T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Supreme Court in the case of Tasgaon Taluka SSK Ltd. wherein the Apex Court had sent the proceedings to the Assessing Officer, they will have to be sent to the Assessing Officer. 8. In view of this consensus at the bar, these appeals filed by the Revenue are allowed. The impugned orders passed by the Income Tax Appellate Tribunal and the Commissioner of Income Tax (Appeals) in these Appeals a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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