KARIMULLA HABIBULLA SAYED,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, BELAGAVI

ITA 410/PAN/2025Status: DisposedITAT Panaji30 July 2026AY 2016-1719 pages

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Income Tax Appellate Tribunal, PANAJI BENCH “DB”, PANAJI – VIRTUAL COURT

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Ashok Mudnur (Virtual)
For Respondent: Ms. Rijula Uniyal (Virtual)
Hearing: 12.06.2026Pronounced: 30.07.2026

PER VINAY BHAMORE, JM: These appeals filed by the assessee are directed against the separate orders dated 29.10.2025 passed by Ld. CIT(A)/NFAC for the assessment years 2016-17 and 2017-18 respectively.

2.

Since identical facts and common issues are involved in both the above captioned appeals of the assessee, therefore, we proceed to dispose of the same by this common order.

3.

First, we shall take up the appeal of the assessee in ITA No.410/PUN/2025 for A.Y. 2016-17 for adjudication as the lead case. ITA No.410/PAN/2025, A.Y. 2016-17 :

4.

The appellant has raised the following grounds of appeal :- “1. The Ld. CIT(A) has erred in upholding

The order continues below.

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