2019 (4) TMI 1804 - HC - Income Tax

Disallowance of excess cane price paid to members and non members - HELD THAT - This appeal was part of the group of appeals decided by Division Bench of this Court in case of Commissioner of Income Tax Vs. Manjara Shetkari Sahakari Sakhar Karkhana Limited 2007 (8) TMI 260 - BOMBAY HIGH COURT . Revenue pointed out that the decision of this Court in case of Manjara Shetkari Sahakari Sakhar Karkhana Limited (supra) was carried in appeal by the revenue. The Supreme Court in the judgment in case of Deputy Commissioner of Income Tax Vs. Shri Satpuda Tapi Parisar SSK Ltd. 2010 (1) TMI 117 - SUPREME COURT has remanded the issue before the CIT (Appeals) for fresh consideration. It is not clear what happened to those matters which were thus remanded by the Supreme Court. However, in view of the commonality of facts, in this case also we set aside the judgment of the Tribunal as well as that of CIT (Appeals) and place the matter back to the CIT (Appeals) and the Tribunal for fresh consideration according to law.

Summary

The High Court of Bombay disposed of an appeal that was pending for a long time without an admission order. The appeal was part of a group of appeals related to a previous case involving the Commissioner of Income Tax. The Supreme Court had remanded a similar issue for fresh consideration, so the High Court set aside the Tribunal's judgment and directed the matter back to the CIT (Appeals) and the Tribunal for reevaluation.