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TMI Blog2018 (2) TMI 2038X X X X Extracts X X X X X X X X Extracts X X X X ..... ame assessee on similar issues were heard together and are being disposed of by this consolidated order for the sake of convenience. In order to adjudicate the issues, reference is being made to the facts in ITA No.578/PUN/2016, relating to assessment year 2009-10. 3. The Revenue in ITA No. 578/PUN/2016, relating to assessment year 2009-10 has raised the following grounds of appeal:- 1. On the facts and in the circumstances of the case and in law, whether the learned CIT(A) was justified in deleting the addition of Rs. 18,71,98,281/- made on account of distribution of profit in the garb of payment of additional price for purchase of milk? 2. On the facts and in the circumstances of the case and in law, whether the Ld. CIT(A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Representative for the Revenue on the other hand, placed reliance on the order of Assessing Officer. 6. We have heard the rival contentions and perused the record. Briefly, in the facts of the case, the assessee was Co-operative society engaged in the business of processing of milk and milk products. The assessee was collecting milk from primary milk societies spread over Kolhapur and adjoining districts. The assessee claimed deduction under section 80P of the Act. The issue which is raised by the Revenue vide ground of appeal No.1 is on account of distribution of profit after the closure of accounting year in the garb of payment of additional price for purchase of milk. The Revenue is aggrieved by deletion o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue raised herein stands concluded by the decision of this Court in Kolhapur Zilla Sahakari Dudh Utpadak Sangh Ltd. (supra) in favour of the Respondent-Assessee. (c) In the above view, the question as framed does not give rise to any substantial question of law as the impugned order has merely followed the binding decision of this Court. Thus, not entertained." 9. Regarding question (b), the Hon'ble High Court held as under:- "4. Reg. Question (b):- (a) The impugned order of the Tribunal dismissed the Revenue's Appeal on the issue raised herein by following its own order in the RespondentAssessee's own case in respect of the Assessment Years 1999-2000, 2001-02, 2005-06 and 2006-07. (b) Mr. Singh, learned Counsel ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein the Hon'ble High Court has observed that the relief was given to assessee in earlier years, against which the Revenue had not filed any ground, though it had filed the appeal in respect of said orders of Tribunal. The Hon'ble High Court thus, dismissed the grounds of appeal raised by the Revenue in this regard. Applying the said ratio, we dismiss the ground of appeal No.3 raised by the Revenue. 12. The facts and issues in ITA Nos.579/PUN/2016 & 580/PUN/2016 are identical to the facts and issues in ITA No.578/PUN/2016 and our decision in ITA No.578/PUN/2016 shall apply mutatis mutandis to ITA Nos.579/PUN/2016 & 580/PUN/2016. 13. In the result, all the appeals of Revenue are dismissed. Order pronounced on this 27th da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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