Sugar Mills Pvt. Ltd. v. CIT

156 ITR 54High Court1985#1921 most cited

What is Sugar Mills Pvt. Ltd. v. CIT authority for?

An appellate authority can admit and adjudicate a new legal ground for the first time, even if not raised in earlier appellate proceedings, provided its omission was neither willful nor unreasonable.

59

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also referred to as

Sugar Mills Pvt. Ltd. v. CIT · 156 ITR 54 · admission of new legal ground · appellate tribunal powers · legal ground not raised previously · omission not willful or unreasonable · Section 253 Income Tax Act · scope of appellate proceedings · ITAT appeal fresh ground · power to admit new plea

Sections most often in play

Section 144Section 148Section 115BBESection 139(1)Section 14Section 143(1)Section 143(3)Section 144B

Issues it is cited on

section 253(2)section 119(1)section 253(1)section 119section 292bsection 292satisfaction notesection 29chief commissionerfinal assessment ordercross objectionsection 153c

Judgments citing Sugar Mills Pvt. Ltd. v. CIT

Assistant Commissioner of Income Tax, Central Circle-1(1), Nagpur vs. M/S. Gupta Metallics & Power Ltd., Nagpur

Appeals of the Revenue are DISMISSED

ITA 64/NAG/2022[2009-10]Status: DisposedITAT Nagpur31 Oct 2023AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…appeals were neither wilful nor unreasonable, for the reason we deem it fit to admit the same in the light of judicial precedents laid in ‘Jaora Sugar Mills Pvt. Ltd v CIT’ reported in 124 ITR 482 (MP), and ‘CIT v Western Rolling Mills Pvt. Ltd.’ reported at 156 ITR 54 (Bom) and ‘Jute Corporation of India Ltd. v CIT’ find placed in 187 ITR 688(SC) and ‘Ahmedabad Electricity Co. Ltd. v CIT’ reported in 199 ITR 351(Bom), ergo same stands admitted. 7. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as ‘Communication’] and to m…

Gupta Domestic Fuels (Nagpur) Ltd., Nagpur vs. Assistant Commissioner of Income Tax, Central Circle-2(3), Nagpur

Appeals of the Revenue are DISMISSED

ITA 61/NAG/2022[2008-09]Status: DisposedITAT Nagpur31 Oct 2023AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) Assessee Asstt Sr

Section 250Section 253(1)Section 253(2)

…appeals were neither wilful nor unreasonable, for the reason we deem it fit to admit the same in the light of judicial precedents laid in ‘Jaora Sugar Mills Pvt. Ltd v CIT’ reported in 124 ITR 482 (MP), and ‘CIT v Western Rolling Mills Pvt. Ltd.’ reported at 156 ITR 54 (Bom) and ‘Jute Corporation of India Ltd. v CIT’ find placed in 187 ITR 688(SC) and ‘Ahmedabad Electricity Co. Ltd. v CIT’ reported in 199 ITR 351(Bom), ergo same stands admitted. 7. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as ‘Communication’] and to m…

Mr. John Fernandes, Margao vs. ACIT, Circle - 1, Margao

The appeal of the assessee is ALLOWED

ITA 57/PAN/2020[2009-10]Status: DisposedITAT Panaji24 Aug 2023AY 2009-10

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

Mr. John Fernandes, Margao vs. ACIT, Circle - 1, Margao

The appeal of the assessee is ALLOWED

ITA 56/PAN/2020[2008-09]Status: DisposedITAT Panaji24 Aug 2023AY 2008-09

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

Mr. Joseph R Fernandes, Salcete vs. ACIT, Circle - 1, Margao

The appeal of the assessee is ALLOWED

ITA 53/PAN/2020[2007-08]Status: DisposedITAT Panaji24 Aug 2023AY 2007-08

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

Agencia Commercial Internacional, Mapusa vs. Income Tax Officer, Ward - 2(4), Panaji

The appeal of the assessee is ALLOWED

ITA 49/PAN/2020[2013-14]Status: DisposedITAT Panaji24 Aug 2023AY 2013-14

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

Swati Vivek Kerkar, Mapusa vs. Assistant Commissioner of Income Tax, Circle - 2(1), Panaji

The appeal of the assessee is ALLOWED

ITA 48/PAN/2020[2011-12]Status: DisposedITAT Panaji24 Aug 2023AY 2011-12

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

Deputy Commissioner of Income Tax, Circle - 2(1), Panaji vs. M/S Vaibhav Real Estate, Margao

The appeal of the assessee is ALLOWED

ITA 47/PAN/2020[2015-16]Status: DisposedITAT Panaji24 Aug 2023AY 2015-16

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

Shri Surendra Ramnath Nayak, Belgavi vs. The ITO, Ward - 1(2), Belgavi

The appeal of the assessee is ALLOWED

ITA 46/PAN/2020[2013-14]Status: DisposedITAT Panaji24 Aug 2023AY 2013-14

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

JCIT, Special Range, Panaji vs. Chowgule & Company Private Limited, Mormugao

The appeal of the assessee is ALLOWED

ITA 44/PAN/2020[2016-17]Status: FixedITAT Panaji24 Aug 2023AY 2016-17

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

JCIT, Special Range, Panaji vs. Chowgule & Company Private Limited, Mormugao

The appeal of the assessee is ALLOWED

ITA 43/PAN/2020[2010-11]Status: FixedITAT Panaji24 Aug 2023AY 2010-11

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

ITO, Ward - 1 (3), Panaji vs. Shri Arnav Jeet Baruah, Miramar

The appeal of the assessee is ALLOWED

ITA 37/PAN/2020[2013-14]Status: DisposedITAT Panaji24 Aug 2023AY 2013-14

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

M/S Chowgule & Company Private Limited, Mormugao vs. JCIT, Margao Range, Margao

The appeal of the assessee is ALLOWED

ITA 36/PAN/2020[2010-11]Status: FixedITAT Panaji24 Aug 2023AY 2010-11

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

JCIT, Special Range, Panaji vs. Chowgule & Company Private Limited, Marmugao

The appeal of the assessee is ALLOWED

ITA 27/PAN/2020[2014-15]Status: FixedITAT Panaji24 Aug 2023AY 2014-15

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

JCIT, Special Range, Panaji vs. Chowgule & Company Private Limited, Marmugao

The appeal of the assessee is ALLOWED

ITA 26/PAN/2020[2013-14]Status: FixedITAT Panaji24 Aug 2023AY 2013-14

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

JCIT, Special Range, Panaji vs. Chowgule & Company Private Limited, Mormugao

The appeal of the assessee is ALLOWED

ITA 25/PAN/2020[2012-13]Status: FixedITAT Panaji24 Aug 2023AY 2012-13

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

JCIT, Special Range, Panaji vs. Chowgule & Company Private Limited, Mormugao

The appeal of the assessee is ALLOWED

ITA 24/PAN/2020[2011-12]Status: FixedITAT Panaji24 Aug 2023AY 2011-12

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

JCIT, Special Range, Panaji vs. Chowgule & Company Private Limited, Morumgao

The appeal of the assessee is ALLOWED

ITA 23/PAN/2020[2009-10]Status: FixedITAT Panaji24 Aug 2023AY 2009-10

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

JCIT, Special Range, Panaji vs. Colorcon Asia Private Limited, Verna

The appeal of the assessee is ALLOWED

ITA 22/PAN/2020[2012-13]Status: FixedITAT Panaji24 Aug 2023AY 2012-13

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…

JCIT, Special Range, Panaji vs. Colorcon Asia Private Limited, Verna

The appeal of the assessee is ALLOWED

ITA 21/PAN/2020[2011-12]Status: DisposedITAT Panaji24 Aug 2023AY 2011-12

Bench: Hon’Ble Shri S. S.Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune)

…॥आयकरअपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजीमें॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing from Pune) Sr ITA No(s). Appellant Respondent Asst. Yr. Good Luck Developers, The Income Tax Officer, Ahmad Mansion, Ambaji, Ward-2, Margao. Fatorda, 1 59/PAN/2020 2006-07 Goa – 403602. PAN: AAFFG2839J Surendra Ramnath Nayak, The Income Tax Officer, No.820/5, Chatrapathi Road, 2 46/PAN/2020 Tilakwadi Belgaum, Karnataka Ward-1(2), 2013-14 – 590006. PAN: AFFPN9639K Panaji–Goa. Asst. Commiss…