Commissioner Of Income Tax v. M/S Doaba Co-Operative Sugar Mills Ltd
High Court
24 Feb 2011 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Commissioner Of Income Tax v. M/S Doaba Co-Operative Sugar Mills Ltd
Date of order
24 Feb 2011
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Commissioner Of Income Tax v. M/S Doaba Co-Operative Sugar Mills Ltd, the High Court (2011) dismissed the appeal. The decision went in favour of the assessee.
Issue: No.503/(ASR/2000 for the assessment year 1998-99 proposing following substantial questions of law:- “I.Whether on the facts and in the circumstances of thecase, the ITAT is right in law in expressing the plaindivergence from the earlier view held by the DivisionalBench of the jurisdictional High Cou...
Decision: CIT225 CTR 261.Accordingly, this appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH.
I.T.A. No.847 of 2010 Date of decision: 24.2.2011
Commissioner of Income Tax
Vs.
M/s Doaba Co-operative Sugar Mills Ltd.
-----Appellant.
-----Respondent
CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOELHON'BLE MR. JUSTICE AJAY KUMAR MITTAL
Present:-Mr. Vivek Sethi, Standing Counselfor the appellant. for the appellant.
---
ADARSH KUMAR GOEL, J.
This appeal has been preferred by the revenue underSection 260-A of the Income Tax Act, 1961 (for short, “the Act”)against the order of the Income Tax Appellate Tribunal, Amritsarin I.T.A. No.503/(ASR/2000 for the assessment year 1998-99
proposing following substantial questions of law:-
“I.Whether on the facts and in the circumstances of thecase, the ITAT is right in law in expressing the plaindivergence from the earlier view held by the DivisionalBench of the jurisdictional High Court in Karnal Co-operative Sugar Mills Ltd. (2001) 253 ITR 659 (P&H)as held in the case of the The Budhewal Co-operativeSugar Ltd. Vs CIT 225 CTR 261 (P&H)?case, the ITAT is right in law in expressing the plaindivergence from the earlier view held by the DivisionalBench of the jurisdictional High Court in Karnal Co-operative Sugar Mills Ltd. (2001) 253 ITR 659 (P&H)as held in the case of the The Budhewal Co-operativeSugar Ltd. Vs CIT 225 CTR 261 (P&H)?
II.Whether on the facts and in the circumstances and inlaw, a co-operative society, engaged in the businesslaw, a co-operative society, engaged in the business
of manufacturing and sale of sugar out of sugarcanecan be said to be engaged in the marketing of theagricultural produce of its members within themeaning of section 80-P(2)(a)(iii) of the Income TaxAct, 1961?”
Learned counsel for the revenue fairly states that thematter is covered against the revenue by judgment of this Court in
The Budhewal Co-operative Sugar Ltd. v. CIT225 CTR 261.Accordingly, this appeal is dismissed.
(ADARSH KUMAR GOEL) JUDGE
February 24, 2011ashwani
( AJAY KUMAR MITTAL ) JUDGE
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