Hire Purchase (P.) Ltd. v. NFAC

128 Taxmann.com 190High Court#3442 most cited

What is Hire Purchase (P.) Ltd. v. NFAC authority for?

Failure to grant a personal hearing to an assessee when income is likely to be varied based on submitted evidence violates the principles of natural justice and renders the assessment order invalid.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2025.

Also referred to as

Balraj Hire Purchase (P.) Ltd. v. NFAC · denial of personal hearing · principles of natural justice · section 143(3) · draft assessment order · variation of income · assessee's evidence

Sections most often in play

Section 1961Section 1963Section 153CSection 250Section 253(1)Section 143(3)Section 153ASection 253(1) of the Income-tax Act

Issues it is cited on

section 253(1)draft assessment orderfirst appealdelay in filing appealfinal assessment ordersection 153csection 153asection 250personcompanynfacsection 143(3)

Judgments citing Hire Purchase (P.) Ltd. v. NFAC

Devi Wines, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

Accordingly. The grounds thus stands partly allowed for statistical purposes

ITA 32/PAN/2024[2018-19]Status: DisposedITAT Panaji03 Jul 2025AY 2018-19

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

For Appellant: NoneFor Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 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 Sr ITA No Assessment Year Appellant Respondent PAN 1 027/PAN/2024 2013-14 2 028/PAN/2024 2014-15 Dy. Commissioner of 3 029/PAN/2024 2015-16 Income Tax, M/s Devi Wines AACFD6572C Central Circle, 4 030/PAN/2024 2016-17 Belagavi. 5 031/PAN/2024 2017-18 6 032/PAN/2024 2018-19 Appearances Assessee by: None Revenue by: Capt. Pradeep Arya [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 03/07/2025 घोषणा की तारीख / Date of Pronouncement : 03/07/2025 OR…

Devi Wines, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

Accordingly. The grounds thus stands partly allowed for statistical purposes

ITA 31/PAN/2024[2017-18]Status: DisposedITAT Panaji03 Jul 2025AY 2017-18

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

For Appellant: NoneFor Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 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 Sr ITA No Assessment Year Appellant Respondent PAN 1 027/PAN/2024 2013-14 2 028/PAN/2024 2014-15 Dy. Commissioner of 3 029/PAN/2024 2015-16 Income Tax, M/s Devi Wines AACFD6572C Central Circle, 4 030/PAN/2024 2016-17 Belagavi. 5 031/PAN/2024 2017-18 6 032/PAN/2024 2018-19 Appearances Assessee by: None Revenue by: Capt. Pradeep Arya [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 03/07/2025 घोषणा की तारीख / Date of Pronouncement : 03/07/2025 OR…

Devi Wines, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

Accordingly. The grounds thus stands partly allowed for statistical purposes

ITA 30/PAN/2024[2016-17]Status: DisposedITAT Panaji03 Jul 2025AY 2016-17

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

For Appellant: NoneFor Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 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 Sr ITA No Assessment Year Appellant Respondent PAN 1 027/PAN/2024 2013-14 2 028/PAN/2024 2014-15 Dy. Commissioner of 3 029/PAN/2024 2015-16 Income Tax, M/s Devi Wines AACFD6572C Central Circle, 4 030/PAN/2024 2016-17 Belagavi. 5 031/PAN/2024 2017-18 6 032/PAN/2024 2018-19 Appearances Assessee by: None Revenue by: Capt. Pradeep Arya [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 03/07/2025 घोषणा की तारीख / Date of Pronouncement : 03/07/2025 OR…

Devi Wines, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

Accordingly. The grounds thus stands partly allowed for statistical purposes

ITA 29/PAN/2024[2015-16]Status: DisposedITAT Panaji03 Jul 2025AY 2015-16

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

For Appellant: NoneFor Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 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 Sr ITA No Assessment Year Appellant Respondent PAN 1 027/PAN/2024 2013-14 2 028/PAN/2024 2014-15 Dy. Commissioner of 3 029/PAN/2024 2015-16 Income Tax, M/s Devi Wines AACFD6572C Central Circle, 4 030/PAN/2024 2016-17 Belagavi. 5 031/PAN/2024 2017-18 6 032/PAN/2024 2018-19 Appearances Assessee by: None Revenue by: Capt. Pradeep Arya [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 03/07/2025 घोषणा की तारीख / Date of Pronouncement : 03/07/2025 OR…

Devi Wines, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

Accordingly. The grounds thus stands partly allowed for statistical purposes

ITA 28/PAN/2024[2014-15]Status: DisposedITAT Panaji03 Jul 2025AY 2014-15

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

For Appellant: NoneFor Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 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 Sr ITA No Assessment Year Appellant Respondent PAN 1 027/PAN/2024 2013-14 2 028/PAN/2024 2014-15 Dy. Commissioner of 3 029/PAN/2024 2015-16 Income Tax, M/s Devi Wines AACFD6572C Central Circle, 4 030/PAN/2024 2016-17 Belagavi. 5 031/PAN/2024 2017-18 6 032/PAN/2024 2018-19 Appearances Assessee by: None Revenue by: Capt. Pradeep Arya [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 03/07/2025 घोषणा की तारीख / Date of Pronouncement : 03/07/2025 OR…

Devi Wines, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

Accordingly. The grounds thus stands partly allowed for statistical purposes

ITA 27/PAN/2024[2013-14]Status: DisposedITAT Panaji03 Jul 2025AY 2013-14

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

For Appellant: NoneFor Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 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 Sr ITA No Assessment Year Appellant Respondent PAN 1 027/PAN/2024 2013-14 2 028/PAN/2024 2014-15 Dy. Commissioner of 3 029/PAN/2024 2015-16 Income Tax, M/s Devi Wines AACFD6572C Central Circle, 4 030/PAN/2024 2016-17 Belagavi. 5 031/PAN/2024 2017-18 6 032/PAN/2024 2018-19 Appearances Assessee by: None Revenue by: Capt. Pradeep Arya [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 03/07/2025 घोषणा की तारीख / Date of Pronouncement : 03/07/2025 OR…

Ashirwad Wines, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 41/PAN/2024[2018-19]Status: DisposedITAT Panaji01 Jul 2025AY 2018-19

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

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 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 Sr ITA No Assessment Year Appellant Respondent PAN 1 037/PAN/2024 2013-14 2 038/PAN/2024 2014-15 Dy. Commissioner of Income Tax, 3 039/PAN/2024 2016-17 Ashirwad Wines AAJFA6623N Central Circle, Belagavi. 4 040/PAN/2024 2017-18 5 041/PAN/2024 2018-19 Appearances Assessee by: Mr BS Balachandran [‘Ld. AR’] Revenue by: Capt. Pradeep Arya [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 01/07/2025 घोषणा की तारीख / Date of Pronouncement : 02/07/2025…

Ashirwad Wines, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 40/PAN/2024[2017-18]Status: DisposedITAT Panaji01 Jul 2025AY 2017-18

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

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 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 Sr ITA No Assessment Year Appellant Respondent PAN 1 037/PAN/2024 2013-14 2 038/PAN/2024 2014-15 Dy. Commissioner of Income Tax, 3 039/PAN/2024 2016-17 Ashirwad Wines AAJFA6623N Central Circle, Belagavi. 4 040/PAN/2024 2017-18 5 041/PAN/2024 2018-19 Appearances Assessee by: Mr BS Balachandran [‘Ld. AR’] Revenue by: Capt. Pradeep Arya [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 01/07/2025 घोषणा की तारीख / Date of Pronouncement : 02/07/2025…

Ashirwad Wines, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 39/PAN/2024[2016-17]Status: DisposedITAT Panaji01 Jul 2025AY 2016-17

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

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 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 Sr ITA No Assessment Year Appellant Respondent PAN 1 037/PAN/2024 2013-14 2 038/PAN/2024 2014-15 Dy. Commissioner of Income Tax, 3 039/PAN/2024 2016-17 Ashirwad Wines AAJFA6623N Central Circle, Belagavi. 4 040/PAN/2024 2017-18 5 041/PAN/2024 2018-19 Appearances Assessee by: Mr BS Balachandran [‘Ld. AR’] Revenue by: Capt. Pradeep Arya [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 01/07/2025 घोषणा की तारीख / Date of Pronouncement : 02/07/2025…

Ashirwad Wines, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 38/PAN/2024[2014-15]Status: DisposedITAT Panaji01 Jul 2025AY 2014-15

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

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 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 Sr ITA No Assessment Year Appellant Respondent PAN 1 037/PAN/2024 2013-14 2 038/PAN/2024 2014-15 Dy. Commissioner of Income Tax, 3 039/PAN/2024 2016-17 Ashirwad Wines AAJFA6623N Central Circle, Belagavi. 4 040/PAN/2024 2017-18 5 041/PAN/2024 2018-19 Appearances Assessee by: Mr BS Balachandran [‘Ld. AR’] Revenue by: Capt. Pradeep Arya [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 01/07/2025 घोषणा की तारीख / Date of Pronouncement : 02/07/2025…

Ashirwad Wines, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 37/PAN/2024[2013-14]Status: DisposedITAT Panaji01 Jul 2025AY 2013-14

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

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 153CSection 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 Sr ITA No Assessment Year Appellant Respondent PAN 1 037/PAN/2024 2013-14 2 038/PAN/2024 2014-15 Dy. Commissioner of Income Tax, 3 039/PAN/2024 2016-17 Ashirwad Wines AAJFA6623N Central Circle, Belagavi. 4 040/PAN/2024 2017-18 5 041/PAN/2024 2018-19 Appearances Assessee by: Mr BS Balachandran [‘Ld. AR’] Revenue by: Capt. Pradeep Arya [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 01/07/2025 घोषणा की तारीख / Date of Pronouncement : 02/07/2025…

Shri Basavraj Shivappa Bhate, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 47/PAN/2024[2018-19]Status: DisposedITAT Panaji18 Jun 2025AY 2018-19

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

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 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 Sr ITA No Assessment Year Appellant Respondent PAN 1 042/PAN/2024 2013-14 2 043/PAN/2024 2014-15 Dy. Commissioner of 3 044/PAN/2024 2015-16 Basavaraj Sivappa Income Tax, AFNPB9916J Bhate Central Circle, 4 045/PAN/2024 2016-17 Belagavi. 5 046/PAN/2024 2017-18 6 047/PAN/2024 2018-19 7 062/PAN/2023 2013-14 8 063/PAN/2023 2014-15 Dy. Commissioner of 9 064/PAN/2023 2015-16 Income Tax, Akash Peg Bar AAHFA2805N Central Circle, 10 065/PAN/2023 2016-17 Belag…

Shri Basavaraj Shivappa Bhate, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 46/PAN/2024[2017-18]Status: DisposedITAT Panaji18 Jun 2025AY 2017-18

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

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 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 Sr ITA No Assessment Year Appellant Respondent PAN 1 042/PAN/2024 2013-14 2 043/PAN/2024 2014-15 Dy. Commissioner of 3 044/PAN/2024 2015-16 Basavaraj Sivappa Income Tax, AFNPB9916J Bhate Central Circle, 4 045/PAN/2024 2016-17 Belagavi. 5 046/PAN/2024 2017-18 6 047/PAN/2024 2018-19 7 062/PAN/2023 2013-14 8 063/PAN/2023 2014-15 Dy. Commissioner of 9 064/PAN/2023 2015-16 Income Tax, Akash Peg Bar AAHFA2805N Central Circle, 10 065/PAN/2023 2016-17 Belag…

Shri Basavaraj Shivappa Bhate, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 45/PAN/2024[2016-17]Status: DisposedITAT Panaji18 Jun 2025AY 2016-17

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

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 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 Sr ITA No Assessment Year Appellant Respondent PAN 1 042/PAN/2024 2013-14 2 043/PAN/2024 2014-15 Dy. Commissioner of 3 044/PAN/2024 2015-16 Basavaraj Sivappa Income Tax, AFNPB9916J Bhate Central Circle, 4 045/PAN/2024 2016-17 Belagavi. 5 046/PAN/2024 2017-18 6 047/PAN/2024 2018-19 7 062/PAN/2023 2013-14 8 063/PAN/2023 2014-15 Dy. Commissioner of 9 064/PAN/2023 2015-16 Income Tax, Akash Peg Bar AAHFA2805N Central Circle, 10 065/PAN/2023 2016-17 Belag…

Shri Basavaraj Shivappa Bhate, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 44/PAN/2024[2015-16]Status: DisposedITAT Panaji18 Jun 2025AY 2015-16

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

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 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 Sr ITA No Assessment Year Appellant Respondent PAN 1 042/PAN/2024 2013-14 2 043/PAN/2024 2014-15 Dy. Commissioner of 3 044/PAN/2024 2015-16 Basavaraj Sivappa Income Tax, AFNPB9916J Bhate Central Circle, 4 045/PAN/2024 2016-17 Belagavi. 5 046/PAN/2024 2017-18 6 047/PAN/2024 2018-19 7 062/PAN/2023 2013-14 8 063/PAN/2023 2014-15 Dy. Commissioner of 9 064/PAN/2023 2015-16 Income Tax, Akash Peg Bar AAHFA2805N Central Circle, 10 065/PAN/2023 2016-17 Belag…

Shri Basavraj Shivappa Bhate, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 43/PAN/2024[2014-15]Status: DisposedITAT Panaji18 Jun 2025AY 2014-15

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

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 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 Sr ITA No Assessment Year Appellant Respondent PAN 1 042/PAN/2024 2013-14 2 043/PAN/2024 2014-15 Dy. Commissioner of 3 044/PAN/2024 2015-16 Basavaraj Sivappa Income Tax, AFNPB9916J Bhate Central Circle, 4 045/PAN/2024 2016-17 Belagavi. 5 046/PAN/2024 2017-18 6 047/PAN/2024 2018-19 7 062/PAN/2023 2013-14 8 063/PAN/2023 2014-15 Dy. Commissioner of 9 064/PAN/2023 2015-16 Income Tax, Akash Peg Bar AAHFA2805N Central Circle, 10 065/PAN/2023 2016-17 Belag…

Shri Basavraj Shivappa Bhate, Belagavi vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 42/PAN/2024[2013-14]Status: DisposedITAT Panaji18 Jun 2025AY 2013-14

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

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 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 Sr ITA No Assessment Year Appellant Respondent PAN 1 042/PAN/2024 2013-14 2 043/PAN/2024 2014-15 Dy. Commissioner of 3 044/PAN/2024 2015-16 Basavaraj Sivappa Income Tax, AFNPB9916J Bhate Central Circle, 4 045/PAN/2024 2016-17 Belagavi. 5 046/PAN/2024 2017-18 6 047/PAN/2024 2018-19 7 062/PAN/2023 2013-14 8 063/PAN/2023 2014-15 Dy. Commissioner of 9 064/PAN/2023 2015-16 Income Tax, Akash Peg Bar AAHFA2805N Central Circle, 10 065/PAN/2023 2016-17 Belag…

Akash Peg Bar, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 67/PAN/2023[2018-19]Status: DisposedITAT Panaji18 Jun 2025AY 2018-19

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

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 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 Sr ITA No Assessment Year Appellant Respondent PAN 1 042/PAN/2024 2013-14 2 043/PAN/2024 2014-15 Dy. Commissioner of 3 044/PAN/2024 2015-16 Basavaraj Sivappa Income Tax, AFNPB9916J Bhate Central Circle, 4 045/PAN/2024 2016-17 Belagavi. 5 046/PAN/2024 2017-18 6 047/PAN/2024 2018-19 7 062/PAN/2023 2013-14 8 063/PAN/2023 2014-15 Dy. Commissioner of 9 064/PAN/2023 2015-16 Income Tax, Akash Peg Bar AAHFA2805N Central Circle, 10 065/PAN/2023 2016-17 Belag…

Akash Peg Bar, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 66/PAN/2023[2017-18]Status: DisposedITAT Panaji18 Jun 2025AY 2017-18

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

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 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 Sr ITA No Assessment Year Appellant Respondent PAN 1 042/PAN/2024 2013-14 2 043/PAN/2024 2014-15 Dy. Commissioner of 3 044/PAN/2024 2015-16 Basavaraj Sivappa Income Tax, AFNPB9916J Bhate Central Circle, 4 045/PAN/2024 2016-17 Belagavi. 5 046/PAN/2024 2017-18 6 047/PAN/2024 2018-19 7 062/PAN/2023 2013-14 8 063/PAN/2023 2014-15 Dy. Commissioner of 9 064/PAN/2023 2015-16 Income Tax, Akash Peg Bar AAHFA2805N Central Circle, 10 065/PAN/2023 2016-17 Belag…

Akash Peg Bar, Belgaum vs. Deputy Commissioner of Income Tax, Central Circle, Belagavi

ITA 65/PAN/2023[2016-17]Status: DisposedITAT Panaji18 Jun 2025AY 2016-17

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

For Appellant: Mr BS Balachandran [‘Ld. AR’]For Respondent: Mr Satish M [‘Ld. DR’]
Section 153ASection 153CSection 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 Sr ITA No Assessment Year Appellant Respondent PAN 1 042/PAN/2024 2013-14 2 043/PAN/2024 2014-15 Dy. Commissioner of 3 044/PAN/2024 2015-16 Basavaraj Sivappa Income Tax, AFNPB9916J Bhate Central Circle, 4 045/PAN/2024 2016-17 Belagavi. 5 046/PAN/2024 2017-18 6 047/PAN/2024 2018-19 7 062/PAN/2023 2013-14 8 063/PAN/2023 2014-15 Dy. Commissioner of 9 064/PAN/2023 2015-16 Income Tax, Akash Peg Bar AAHFA2805N Central Circle, 10 065/PAN/2023 2016-17 Belag…

Hire Purchase (P.) Ltd. v. NFAC (128 Taxmann.com 190) — Cited in 34 Judgments | BharatTax