2012 (11) TMI 669

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as Malhotra, Anil Gaur, C.V.S. Rao, Ms Gargi Khanna, Ms. Anil Katiyar and B.V. Balaram Das for the Petitioner. Shekhar Naphade, Chinmoy Khaladkar, Vimal Chandra for the Respondent. ORDER Mr Chinmoy Khaladkar, learned counsel, states that he appears on behalf of all the respondents. Therefore, service is complete in all the matters. Heard learned counsel on both sides. Delay condoned. Leave .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... concessional price should or should not be added to the total income of the assessee(s) Society, needs to be re-looked by Commissioner of Income Tax (Appeals) [for short, 'CIT(A)']. Apart from the afore-stated question, CIT(A) would take into account, whether the above-mentioned practice of selling sugar at concessional rate has become the practice or custom in the Co-operative Sugar Industry?; an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X