2010 (12) TMI 965

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...., Prakash Krishna, JJ. The Facts   1. This bunch of 26 appeals relate to Assessment Years 2003-04 to 2005-07 in respect of assessment proceeding taken under Income Tax, 1961, the (IT Act). The assessee are different Krishi Utpadan Mandi Samitis (the Samitis) incorporated under UP Krishi Utpadan Mandi Samiti Adhiniyam, 1964 (the Mandi Act). The main question involved in these appeals is,....

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....x Department (the Department) filed appeals before the Income Tax Appellate Tribunal (the Tribunal). These were dismissed by different orders. Hence, the present appeals.   6. We have heard Sri AN Mahajan, and Sri Shambhu Chopra, for the Department; and Sri SK Garg, and Sri Ashish Bansal, counsel for the Samitees.   The Decision   7. The agricultural producers were not able....

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.... in a bunch of the cases of which the leading case was ITA No. 80 of 2007 decided on 2.12.2009.   11. Under the Mandi Act, the Samitis collects mandi shulk as well as 'development cess'. They are required to send 50% of the mandi shulk and the entire development cess to the Board under sub sections (5) and (6) of section 19 of the Mandi Act.   12. The only question is, whether the ....

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....re similar to the provisions of ours Mandi Act It has similar provisions and similar question arose there.   16. A Division Bench of the Rajasthan High Court in Income Tax Appeal Nos. 4 to 12 of 2009; Commissioner of Income Tax vs. Krishi Upaj Mandi Samit Gajsinghpur and others (2009) 21 DTR (Raj) 64 (The Rajasthan-Samiti case took similar view.   17. In our opinion, The amount sen....