2022 (7) TMI 1332

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....a ORDER PER S.S. GODARA, JM: These assessee‟s four appeals for assessment years 2011-12 to 2014-15 arise against the CIT(A)-7, Pune‟s separate orders; all dated 07-12-2018 passed in case Nos.PN/CIT(A)-7/Wd.14(4)/10437/2015-16, PN/CIT(A)-7/Wd.14(4)/10439/2015-16, PN/CIT(A)-7/HQ.6(2)/10674/2016-17 and PN/CIT(A)-7/Wd.14(4)/10662/2016-17 respectively, in proceedings under Section ....

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....and in the circumstances of the case and in law of the learned Commissioner of Income Tax (Appeals)-9, Pune has erred in disallowing and adding back an amount of Rs.1,42,43,380/- on account of Sale of sugar at concessional rate. 3. Mr. Jasanani vehemently supported the learned lower authorities action on both counts i.e. assessee‟s payment of excess cane price and sale of sugar at concess....