{"id":111934,"date":"2009-10-12T00:00:00","date_gmt":"2009-10-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-morinda-cooperative-sugar-vs-commissioner-of-income-tax-ii-on-12-october-2009"},"modified":"2015-03-18T23:39:13","modified_gmt":"2015-03-18T18:09:13","slug":"ms-morinda-cooperative-sugar-vs-commissioner-of-income-tax-ii-on-12-october-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-morinda-cooperative-sugar-vs-commissioner-of-income-tax-ii-on-12-october-2009","title":{"rendered":"M\/S Morinda Cooperative Sugar &#8230; vs Commissioner Of Income Tax Ii on 12 October, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">M\/S Morinda Cooperative Sugar &#8230; vs Commissioner Of Income Tax Ii on 12 October, 2009<\/div>\n<pre>      IN THE HIGH COURT OF PUNJAB AND HARYANA AT\n                            CHANDIGARH.\n\n                                              ITA No.27 of 2004(O&amp;M)\n                                        Date of decision:   12.10.2009\n\n\n\n\nM\/s Morinda Cooperative Sugar Mills Limited\n                                                              -----Appellant\n                                Vs.\nCommissioner of Income tax II, Chandigarh.\n                                                             ----Respondents\n\n\n\nCORAM:-     HON'BLE MR JUSTICE ADARSH KUMAR GOEL\n            HON'BLE MR. JUSTICE GURDEV SINGH\n\n\nPresent:-   Mr. M.R.Sharma, for the appellant in ITA Nos.27, 224\n            of 2004, 93 and 94 of 2005.\n\n            Mr. Rajesh Garg, Advocate for the appellant in\n            ITA Nos.637 of 2005 and 165 of 2005.\n\n            Ms.Urvashi Dhugga, Advocate for the respondent\n            In ITA Nos.27, 224 of 2004 and 94 and 165 of 2005.\n\n            Mr. SK Mukhi, Advocate for the respondent\n            In ITA No.165 of 2005.\n\n\nAdarsh Kumar Goel,J.\n<\/pre>\n<p>            This order will dispose of Income Tax Appeal Nos.27,<\/p>\n<p>224 of 2004, 93, 94, 165 and 637 of 2005 under Section 260A of<\/p>\n<p>the Income Tax Act, 1961 (in short, &#8216;the Act&#8217;), raising common<\/p>\n<p>question of applicability of section 80P of the Act to the marketing<\/p>\n<p>of sugar by members of the Cooperative Society.\n<\/p>\n<p>            Learned counsel for the parties state that legal issue has<\/p>\n<p>since been decided in favour of the assessee by Full Bench of this<br \/>\n<span class=\"hidden_text\"> ITA No.27 of 2004(O&amp;M)                                        2<\/span><\/p>\n<p>Court in <a href=\"\/doc\/1239857\/\">Budhewal Coop. Sugar Mills Limited v. CIT,<\/a> (2009)<\/p>\n<p>315 ITR 351.\n<\/p>\n<p>            In view of this development, impugned order of the<\/p>\n<p>Tribunal is liable to be set aside and the matter is remanded for<\/p>\n<p>fresh decision in accordance with law.\n<\/p>\n<p>            Accordingly, these appeals are allowed. The Impugned<\/p>\n<p>order of the Tribunal is set aside. The matter is remanded to the<\/p>\n<p>Tribunal for fresh order in accordance with law. The parties are<\/p>\n<p>directed to appear before the Tribunal for further proceedings on<\/p>\n<p>December 22, 2009.<\/p>\n<pre>\n\n\n\n                                         (Adarsh Kumar Goel)\n                                                  Judge\n\n\nOctober 12, 2009                             (Gurdev Singh)\n'gs'                                             Judge\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court M\/S Morinda Cooperative Sugar &#8230; vs Commissioner Of Income Tax Ii on 12 October, 2009 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. ITA No.27 of 2004(O&amp;M) Date of decision: 12.10.2009 M\/s Morinda Cooperative Sugar Mills Limited &#8212;&#8211;Appellant Vs. Commissioner of Income tax II, Chandigarh. &#8212;-Respondents CORAM:- HON&#8217;BLE MR JUSTICE [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-111934","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S Morinda Cooperative Sugar ... vs Commissioner Of Income Tax Ii on 12 October, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-morinda-cooperative-sugar-vs-commissioner-of-income-tax-ii-on-12-october-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Morinda Cooperative Sugar ... vs Commissioner Of Income Tax Ii on 12 October, 2009 - Free Judgements of Supreme Court &amp; 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