CIT v. Jansampark Advertising & Marketing (P.) Ltd.

56 Taxmann.com 286High Court2015#478 most cited

What is CIT v. Jansampark Advertising & Marketing (P.) Ltd. authority for?

The Commissioner of Income-tax (Appeals) has an independent statutory obligation to conduct proper inquiries and verify facts, especially when the Assessing Officer has failed to do so. The CIT(A) must ensure effective inquiry is carried out before deleting additions or accepting additional evidence.

196

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Jansampark Advertising · Jansampark Advertising · 375 ITR 373 · CIT(A) obligation to inquire · independent verification of facts · section 250(4) · Rule 46A · additional evidence · deleting additions · unexplained investments · cash credits · duty of appellate authority

Also reported as

375 ITR 373

Sections most often in play

Section 1961Section 143(3)Section 68Section 132Section 142(1)Section 153ASection 132(4)Section 153C
Read the full judgment

Issues it is cited on

section 292ccsummons under section 131section 250(4)dumb documentssection 132(4a)section 292cchildloose paperssatisfaction notesection 131section 292section 29

Judgments citing CIT v. Jansampark Advertising & Marketing (P.) Ltd.

ACIT Circle-12, Pune vs. Dhiraj Bhausaheb Nikam, Pune

In the result, the appeal filed by the Revenue is allowed for statistical purposes

ITA 1375/PUN/2025[2014-15]Status: DisposedITAT Pune11 Feb 2026AY 2014-15

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2014-15 Acit, Circle – 12, Pune Dhiraj Bhausaheb Nikam Vs. 515/516, Purva Plaza, Sadashiv Peth, Pune – 411030 Pan: Aahpn5137C (Appellant) (Respondent) Assessee By : None Department By : Shri Deepak Kumar Kedia, Jcit (Through Virtual) Date Of Hearing : 10-02-2026 Date Of Pronouncement : 11-02-2026 O R D E R Per R.K. Panda, Vp:

For Appellant: NoneFor Respondent: Shri Deepak Kumar Kedia, JCIT
Section 10(38)Section 142(1)Section 143(2)Section 2(47)

…e present case especially when the shares were purchased offline and that too in exchange of certain other shares. 9. Referring to the decision of Hon’ble Delhi High Court in the case of CIT vs. Jansampark Advertising and Marketing P. Ltd. reported in (2015) 375 ITR 373 (Del), he submitted that where the Assessing Officer has failed to discharge his obligation to conduct a proper inquiry to take the matter to logical conclusion it is the obliation of the Ld. CIT(A) to ensure that effective enquiry was carried out. He accordingly submitted that he has no objection if the matter is restored to the file of the Ld.…

Salgaocar Mining Industries Pvt. Ltd, Panaji vs. Deputy Commissioner of Income Tax, Circle - 1, Margao

The appeal of the assessee is PARTLY ALLOWED in aforestated terms

ITA 132/PAN/2025[2006-07]Status: DisposedITAT Panaji29 Jan 2026AY 2006-07

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2006-2007 M/S Salgaocar Mining Industries Pvt Ltd. Salgaonkar Bhava, Altino, Panaji, Goa-403001. Pan: Aabcs8862N . . . . . . . Appellant V/S Dy. Commissioner Of Income Tax, Circle-1, Margao, Goa. . . . . . . . Respondent Represented Assessee By: Mr Sukhsagar Syal [‘Ld. Ar’] Revenue By: Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 20/01/2026 Date Of Pronouncement : 29/01/2026 Order Per G. D. Padmahshali; This Assessee’S Appeal Filed U/S 253(1) Of The Income- Tax Act, 1961 [‘The Act’] Impugns The Order Dt. 20/03/2025 Passed U/S 250 Of The Act By Commissioner Of Income Tax(Appeals-2), Panaji [‘Ld. Cit(A)’] Which In Turn Dealt With Order Dt. 20/12/2011 Passed U/S 144 Of The Act By Dcit, Circle-1, Margao Goa [‘Ld. Ao’] Anent To Assessment Year 2006-07.[‘Ay’]

For Appellant: Mr Sukhsagar Syal [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 143(1)Section 143(2)Section 143(3)Section 144Section 147Section 148Section 154Section 246ASection 250Section 253(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Years: 2006-2007 M/s Salgaocar Mining Industries Pvt Ltd. Salgaonkar Bhava, Altino, Panaji, Goa-403001. PAN: AABCS8862N . . . . . . . Appellant V/s Dy. Commissioner of Income Tax, Circle-1, Margao, Goa. . . . . . . . Respondent Represented Assessee by: Mr Sukhsagar Syal [‘Ld. AR’] Revenue by: Ms Rijjula Uniyal [‘Ld. DR’] Date of conclusive Hearing : 20/01/2026 Date of Pronouncement : 29/01/2026 ORDER PER G. D. PADMAHSHALI; This assessee’s appeal…

Moxa Diamond Private Limited, Mumbai vs. ITO 5(2)(1), Mumbai

In the result, the appeal filed by the revenue stands dismissed

ITA 5169/MUM/2025[2017-18]Status: DisposedITAT Mumbai27 Jan 2026AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain& Shri Prabhash Shankarito – 5(2)(1) Vs. Moxa Diamond Pvt Ltd Aayakar Bhavan, Mk 72/B-12, Tikam House, Road, New Marine Lines, Jss Road, Opera House, Mumbai – 400020 Girgaon S.O, Mumbai – 400004. Pan/Gir No. Aagcm1959H (Applicant) (Respondent) Moxa Diamond Pvt Ltd Vs. Ito – 5(2)(1) 72/B-12, Tikam House, Jss Aayakar Bhavan, Mk Road, Opera House, Girgaon Road, New Marine S.O, Mumbai – 400004. Lines, Mumbai – 400020 Pan/Gir No. Aagcm1959H (Applicant) (Respondent) Assessee By Shri Bharat Kumar Revenue By Shri Surendra Mohan, Sr. Dr Date Of Hearing 10.12.2025 Date Of Pronouncement 27.01.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeals Have Been Filed By The Revenue As Well As Assessee Challenging The Impugned Order Dt. 26.02.2024

Section 143(3)Section 148Section 153CSection 250Section 68

…his power is conterminous with that of ITO and he can do what ITO can do and also direct in to do what he has failed to do". 4.2.1 Similarly, Hon'ble High Court of Delhi in its judgment in the case of CIT vs. Jansampark Advertising & Marketing (P) Ltd. (2015) 375 ITR 373 (Delhi) has opined that-Two appellate authorities, viz., Commissioner (Appeals) and Tribunal, are also 5 Moxa Diamond Pvt ltd, Mumbai. forums for fact-finding, in event of Assessing Officer failing to discharge his functions properly, obligation to conduct proper inquiry on facts would naturally shift to door of said appellate authorities and th…

ITO 5(2)(1) Mumbai, Mumbai vs. Mokxa Diamond Private Limited, Surat

In the result, the appeal filed by the revenue stands dismissed

ITA 2208/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Jan 2026AY 2017-18

Bench: Hon’Ble Shri Sandeep Gosain& Shri Prabhash Shankarito – 5(2)(1) Vs. Moxa Diamond Pvt Ltd Aayakar Bhavan, Mk 72/B-12, Tikam House, Road, New Marine Lines, Jss Road, Opera House, Mumbai – 400020 Girgaon S.O, Mumbai – 400004. Pan/Gir No. Aagcm1959H (Applicant) (Respondent) Moxa Diamond Pvt Ltd Vs. Ito – 5(2)(1) 72/B-12, Tikam House, Jss Aayakar Bhavan, Mk Road, Opera House, Girgaon Road, New Marine S.O, Mumbai – 400004. Lines, Mumbai – 400020 Pan/Gir No. Aagcm1959H (Applicant) (Respondent) Assessee By Shri Bharat Kumar Revenue By Shri Surendra Mohan, Sr. Dr Date Of Hearing 10.12.2025 Date Of Pronouncement 27.01.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeals Have Been Filed By The Revenue As Well As Assessee Challenging The Impugned Order Dt. 26.02.2024

Section 143(3)Section 148Section 153CSection 250Section 68

…his power is conterminous with that of ITO and he can do what ITO can do and also direct in to do what he has failed to do". 4.2.1 Similarly, Hon'ble High Court of Delhi in its judgment in the case of CIT vs. Jansampark Advertising & Marketing (P) Ltd. (2015) 375 ITR 373 (Delhi) has opined that-Two appellate authorities, viz., Commissioner (Appeals) and Tribunal, are also 5 Moxa Diamond Pvt ltd, Mumbai. forums for fact-finding, in event of Assessing Officer failing to discharge his functions properly, obligation to conduct proper inquiry on facts would naturally shift to door of said appellate authorities and th…

Smt Asha Bhagwanrao Kadam, Pune vs. DCIT Central Circle 1, Aurangabad

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 611/PUN/2025[2018-19]Status: DisposedITAT Pune19 Jan 2026AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

…inquiry or directing the AO to submit a report as per Section 250(4) before holding the order 143(3) r.w.s. 153A dtd. 30.09.2021 to be invalid when as per the order of Hon'ble Delhi High Court in the case of CIT Vs Jansampark Advertising & Marketing Limited [375 ITR 373 (Delhi)], CIT(A) was required to conduct inquiry u/s 250(4) in cases of incomplete facts on record and incomplete inquiry by AO. 5. On the facts and in the circumstances of the case and in law the Ld. CIT(A) has erred in holding that the order u/s 143(3) r.w.s. 153A dtd. 30.09.2021 was invalid and did not take cognizance of the corrected notice u…

Smt Asha Bhagwanrao Kadam, Pune vs. DCIT Central Circle 1, Aurangabad

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 610/PUN/2025[2018-19]Status: DisposedITAT Pune19 Jan 2026AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

…inquiry or directing the AO to submit a report as per Section 250(4) before holding the order 143(3) r.w.s. 153A dtd. 30.09.2021 to be invalid when as per the order of Hon'ble Delhi High Court in the case of CIT Vs Jansampark Advertising & Marketing Limited [375 ITR 373 (Delhi)], CIT(A) was required to conduct inquiry u/s 250(4) in cases of incomplete facts on record and incomplete inquiry by AO. 5. On the facts and in the circumstances of the case and in law the Ld. CIT(A) has erred in holding that the order u/s 143(3) r.w.s. 153A dtd. 30.09.2021 was invalid and did not take cognizance of the corrected notice u…

Smt Asha Bhagwanrao Kadam, Pune vs. DCIT Central Circle 1, Aurangabad

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 609/PUN/2025[2019-20]Status: DisposedITAT Pune19 Jan 2026AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

…inquiry or directing the AO to submit a report as per Section 250(4) before holding the order 143(3) r.w.s. 153A dtd. 30.09.2021 to be invalid when as per the order of Hon'ble Delhi High Court in the case of CIT Vs Jansampark Advertising & Marketing Limited [375 ITR 373 (Delhi)], CIT(A) was required to conduct inquiry u/s 250(4) in cases of incomplete facts on record and incomplete inquiry by AO. 5. On the facts and in the circumstances of the case and in law the Ld. CIT(A) has erred in holding that the order u/s 143(3) r.w.s. 153A dtd. 30.09.2021 was invalid and did not take cognizance of the corrected notice u…

Smt Asha Bhagwanrao Kadam, Pune vs. DCIT Central Circle 1, Pune

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 608/PUN/2025[2019-20]Status: DisposedITAT Pune19 Jan 2026AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

…inquiry or directing the AO to submit a report as per Section 250(4) before holding the order 143(3) r.w.s. 153A dtd. 30.09.2021 to be invalid when as per the order of Hon'ble Delhi High Court in the case of CIT Vs Jansampark Advertising & Marketing Limited [375 ITR 373 (Delhi)], CIT(A) was required to conduct inquiry u/s 250(4) in cases of incomplete facts on record and incomplete inquiry by AO. 5. On the facts and in the circumstances of the case and in law the Ld. CIT(A) has erred in holding that the order u/s 143(3) r.w.s. 153A dtd. 30.09.2021 was invalid and did not take cognizance of the corrected notice u…

Smt Asha Bhagwanrao Kadam, Pune vs. DCIT Central Circle 1, Aurangabad

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 607/PUN/2025[2019-20]Status: DisposedITAT Pune19 Jan 2026AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

…inquiry or directing the AO to submit a report as per Section 250(4) before holding the order 143(3) r.w.s. 153A dtd. 30.09.2021 to be invalid when as per the order of Hon'ble Delhi High Court in the case of CIT Vs Jansampark Advertising & Marketing Limited [375 ITR 373 (Delhi)], CIT(A) was required to conduct inquiry u/s 250(4) in cases of incomplete facts on record and incomplete inquiry by AO. 5. On the facts and in the circumstances of the case and in law the Ld. CIT(A) has erred in holding that the order u/s 143(3) r.w.s. 153A dtd. 30.09.2021 was invalid and did not take cognizance of the corrected notice u…

DCIT, Central Circle-1, Aurangabad vs. Smt. Asha B. Kadam, Pune

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 1896/PUN/2024[2018 19]Status: DisposedITAT Pune19 Jan 2026

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

…inquiry or directing the AO to submit a report as per Section 250(4) before holding the order 143(3) r.w.s. 153A dtd. 30.09.2021 to be invalid when as per the order of Hon'ble Delhi High Court in the case of CIT Vs Jansampark Advertising & Marketing Limited [375 ITR 373 (Delhi)], CIT(A) was required to conduct inquiry u/s 250(4) in cases of incomplete facts on record and incomplete inquiry by AO. 5. On the facts and in the circumstances of the case and in law the Ld. CIT(A) has erred in holding that the order u/s 143(3) r.w.s. 153A dtd. 30.09.2021 was invalid and did not take cognizance of the corrected notice u…

DCIT, Central Circle-1, Aurangabad vs. Smt. Asha Bhagwanrao Kadam, Pune

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 1895/PUN/2024[2018 19]Status: DisposedITAT Pune19 Jan 2026

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

…inquiry or directing the AO to submit a report as per Section 250(4) before holding the order 143(3) r.w.s. 153A dtd. 30.09.2021 to be invalid when as per the order of Hon'ble Delhi High Court in the case of CIT Vs Jansampark Advertising & Marketing Limited [375 ITR 373 (Delhi)], CIT(A) was required to conduct inquiry u/s 250(4) in cases of incomplete facts on record and incomplete inquiry by AO. 5. On the facts and in the circumstances of the case and in law the Ld. CIT(A) has erred in holding that the order u/s 143(3) r.w.s. 153A dtd. 30.09.2021 was invalid and did not take cognizance of the corrected notice u…

DCIT, Central Circle-1, Aurangabad vs. Smt. Asha Bhagwanrao Kadam, Pune

In the result, all the appeals filed by the Revenue as well as the assessee are allowed for statistical purposes

ITA 1894/PUN/2024[2019-20]Status: DisposedITAT Pune19 Jan 2026AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandrait(Ss)A Nos.39 & 40/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Pramod S ShingteFor Respondent: S/Shri Amol Khairnar, CIT-DR and Vidya Ratna Kishore
Section 132Section 142(1)Section 143(2)Section 153ASection 271DSection 271E

…inquiry or directing the AO to submit a report as per Section 250(4) before holding the order 143(3) r.w.s. 153A dtd. 30.09.2021 to be invalid when as per the order of Hon'ble Delhi High Court in the case of CIT Vs Jansampark Advertising & Marketing Limited [375 ITR 373 (Delhi)], CIT(A) was required to conduct inquiry u/s 250(4) in cases of incomplete facts on record and incomplete inquiry by AO. 5. On the facts and in the circumstances of the case and in law the Ld. CIT(A) has erred in holding that the order u/s 143(3) r.w.s. 153A dtd. 30.09.2021 was invalid and did not take cognizance of the corrected notice u…

Shri Jinnappanna Chougule Lalbahadur Credit Souhard Sahakari Sangh Niyamit, Belgaum vs. Income Tax Officer, Belgaum

The appeal stands allowed for statistical purposes

ITA 277/PAN/2025[2020-21]Status: DisposedITAT Panaji06 Jan 2026AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 277/Pan/2025 Assessment Year : 2020-21 Shri Jinnappanna Chougule Lalbhahdur Credit Souharda Sahakari Sangh Niyamit 2471, Lalbahadur Akkamahadevi Chowk, At Post: Shirguppi Tal.:Athani Dist.:Belgaum. Pan : Aagas8466F . . . . . . . Appellant V/S Income Tax Officer Ward-(521)(1), Karwar. . . . . . . . Respondent Appearances Assessee By : Mr Jaykumar Patil [‘Ld. Ar’] Revenue By : Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 05/01/2026 Date Of Pronouncement : 06/01/2026 Order Per G. D. Padmahshali, Am; The Assessee Is In Appeal Against Din & Order No. Itba/Nfac/S/250/2024-25/1073446535(1) Dt. 19/02/2025 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereafter] By The National Faceless Appeal Centre, Delhi [‘Ld. Cit(A)/Nfac’ Hereafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 26/09/2022 Passed U/S 143(3) Of The Act By The National Faceless E-Asstt. Centre, Delhi [‘Ld. Ao’ Hereafter] For Assessment Year 2020-21 [‘Ay’ Hereafter].

For Appellant: Mr Jaykumar Patil [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 143(2)Section 143(3)Section 250Section 80P(2)Section 80P(2)(a)Section 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER ITA Nos. 277/PAN/2025 Assessment Year : 2020-21 Shri Jinnappanna Chougule Lalbhahdur Credit Souharda Sahakari Sangh Niyamit 2471, Lalbahadur Akkamahadevi Chowk, At Post: Shirguppi Tal.:Athani Dist.:Belgaum. PAN : AAGAS8466F . . . . . . . Appellant V/s Income Tax Officer Ward-(521)(1), Karwar. . . . . . . . Respondent Appearances Assessee by : Mr Jaykumar Patil [‘Ld. AR’] Revenue by : Ms Rijjula Uniyal [‘Ld. DR’] Date of conclusive Hearing : 05/01/2026 D…

Deputy Commissioner of Income Tax, Aurangabad vs. Dhananjay Babruvan Kender, Beed

In the result, the appeal filed by the Revenue is allowed for statistical purposes

ITA 1032/PUN/2024[2019-20]Status: DisposedITAT Pune09 Dec 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2019-20 Dcit, Aurangabad Dhananjay Babruvan Kender Bunglow No.69, Yogeshwari Nagari Vs. Ring Road, Ambajogai, Beed – 431517 Pan: Bwlpk1384D (Appellant) (Respondent) Assessee By : Shri Hari Krishan Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 27-11-2025 Date Of Pronouncement : 09-12-2025 O R D E R Per R.K. Panda, Vp:

For Appellant: Shri Hari KrishanFor Respondent: Shri Amol Khairnar, CIT-DR
Section 132Section 133ASection 142(1)Section 153ASection 69Section 69C

…s) is under statutory obligation to put additional material/evidence taken on record by him to Assessing Officer. 10. Referring to the decision of Hon’ble Delhi High Court in the case of CIT vs. Jansampark Advertising and Marketing P. Ltd. reported in (2015) 375 ITR 373 (Del), he submitted that where the Assessing Officer has failed to discharge his obligation to conduct a proper inquiry to take the matter to logical conclusion it is the obliation of the Ld. CIT(A) to ensure that effective enquiry was carried out. He accordingly submitted that he has no objection if the matter is restored to the file of the Ld.…

Dy Commissioner of Income Tax Circle 5 Pune, Pune vs. Dipti Narendra Lulla, Pune

ITA 1065/PUN/2025[2018-19]Status: DisposedITAT Pune05 Dec 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

Section 143(2)

…tain additional evidences in violation of Rule 46A of I.T. Rules, deleted the additions made by the Assessing Officer. Referring to the decision of Hon'ble Delhi High Court in the case of CIT vs. Jansampark Advertising and Marketing P. Ltd. reported in (2015) 375 ITR 373 (Del), he submitted that the Ld. CIT(A) / NFAC should have made proper enquiries before deleting the addition. However, he has failed to do so as prescribed in section 250(4) of the Act. Therefore, the order of the Ld. CIT(A) / NFAC be reversed and that of the Assessing Officer be restored. 12. The Ld. Counsel for the assessee on the other hand f…

Assistant Commissioner of Income Tax, Central Circle, Belagavi vs. M/S Potdar Brothers, Belagavi

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

ITA 180/PAN/2025[2022-23]Status: DisposedITAT Panaji18 Nov 2025AY 2022-23

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 132Section 133ASection 138Section 143(1)Section 143(3)Section 147Section 148Section 246ASection 250Section 253(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Sr ITA No Assessment Year Appellant Respondent 1 175/PAN/2025 2018-19 2 176/PAN/2025 2019-20 M/s Potdar Brothers Dy./Asstt. Commissioner PAN : AABFP5440N of Income Tax, Central 3 177/PAN/2025 2020-21 3125, Khade Bazar, Circle, Belagavi Belagavi-590001. 4 179/PAN/2025 2021-22 5 180/PAN/2025 2022-23 Appearances Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr M Satish [‘Ld. DR’] Date of conclusive Hearing: 17/11/2025 Date of Pronouncement : 18/1…

Assistant Commissioner of Income Tax, Central Circle, Belagavi vs. M/S Potdar Brothers, Belagavi

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

ITA 179/PAN/2025[2021-22]Status: DisposedITAT Panaji18 Nov 2025AY 2021-22

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 132Section 133ASection 138Section 143(1)Section 143(3)Section 147Section 148Section 246ASection 250Section 253(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Sr ITA No Assessment Year Appellant Respondent 1 175/PAN/2025 2018-19 2 176/PAN/2025 2019-20 M/s Potdar Brothers Dy./Asstt. Commissioner PAN : AABFP5440N of Income Tax, Central 3 177/PAN/2025 2020-21 3125, Khade Bazar, Circle, Belagavi Belagavi-590001. 4 179/PAN/2025 2021-22 5 180/PAN/2025 2022-23 Appearances Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr M Satish [‘Ld. DR’] Date of conclusive Hearing: 17/11/2025 Date of Pronouncement : 18/1…

Assistant Commissioner of Income Tax, Central Circle, Belagavi vs. M/S Potdar Brothers, Belagavi

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

ITA 177/PAN/2025[2020-21]Status: DisposedITAT Panaji18 Nov 2025AY 2020-21

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 132Section 133ASection 138Section 143(1)Section 143(3)Section 147Section 148Section 246ASection 250Section 253(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Sr ITA No Assessment Year Appellant Respondent 1 175/PAN/2025 2018-19 2 176/PAN/2025 2019-20 M/s Potdar Brothers Dy./Asstt. Commissioner PAN : AABFP5440N of Income Tax, Central 3 177/PAN/2025 2020-21 3125, Khade Bazar, Circle, Belagavi Belagavi-590001. 4 179/PAN/2025 2021-22 5 180/PAN/2025 2022-23 Appearances Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr M Satish [‘Ld. DR’] Date of conclusive Hearing: 17/11/2025 Date of Pronouncement : 18/1…

Assistant Commissioner of Income Tax, Central Circle, Belagavi vs. M/S Potdar Brothers, Belagavi

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

ITA 176/PAN/2025[2019-20]Status: DisposedITAT Panaji18 Nov 2025AY 2019-20

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 132Section 133ASection 138Section 143(1)Section 143(3)Section 147Section 148Section 246ASection 250Section 253(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Sr ITA No Assessment Year Appellant Respondent 1 175/PAN/2025 2018-19 2 176/PAN/2025 2019-20 M/s Potdar Brothers Dy./Asstt. Commissioner PAN : AABFP5440N of Income Tax, Central 3 177/PAN/2025 2020-21 3125, Khade Bazar, Circle, Belagavi Belagavi-590001. 4 179/PAN/2025 2021-22 5 180/PAN/2025 2022-23 Appearances Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr M Satish [‘Ld. DR’] Date of conclusive Hearing: 17/11/2025 Date of Pronouncement : 18/1…

Assistant Commissioner of Income Tax, Central Circle, Belagavi vs. M/S Potdar Brothers, Belagavi

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

ITA 175/PAN/2025[2018-19]Status: DisposedITAT Panaji18 Nov 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 132Section 133ASection 138Section 143(1)Section 143(3)Section 147Section 148Section 246ASection 250Section 253(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, GOA BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Sr ITA No Assessment Year Appellant Respondent 1 175/PAN/2025 2018-19 2 176/PAN/2025 2019-20 M/s Potdar Brothers Dy./Asstt. Commissioner PAN : AABFP5440N of Income Tax, Central 3 177/PAN/2025 2020-21 3125, Khade Bazar, Circle, Belagavi Belagavi-590001. 4 179/PAN/2025 2021-22 5 180/PAN/2025 2022-23 Appearances Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr M Satish [‘Ld. DR’] Date of conclusive Hearing: 17/11/2025 Date of Pronouncement : 18/1…