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“Section 143(1)(a)(v)”

Section References (mined)Section 143Section 143(1)(a)(v)183 judgments

The decision most relied on for Section 143(1)(a)(v) is Collector, Land Acquisition v. Mst. Katiji (167 ITR 471), cited in 3,926 judgments on BharatTax.

Leading authorities on Section 143(1)(a)(v)

Collector, Land Acquisition v. Mst. Katiji
167 ITR 471 · 1987 · Supreme Court
3,926
citing judgments

Delay in filing appeals, when supported by sufficient or justifiable cause, should be condoned with a liberal approach to ensure substantial justice. This principle prioritizes the cause of justice over mere technicalities.

CIT v. Kabul Chawla
380 ITR 573 · 2016 · High Court
3,235
citing judgments

In a search assessment under Section 153A, additions can only be made for completed or non-abated assessment years if incriminating material relevant to those years is found during the search, although notice under Section 153A(1) is mandatorily issued for six assessment years preceding the search.

Malabar Industrial Co. Ltd. v. CIT
243 ITR 83 · 2000 · Supreme Court
2,943
citing judgments

For revision under Section 263, the Assessing Officer's order must be both erroneous and prejudicial to the interests of the revenue; if either condition is not met, the revisionary jurisdiction cannot be invoked. An order is not erroneous merely because the Assessing Officer did not record the details of enquiries conducted, provided due enquiries were made.

CIT v. Manjunatha Cotton & Ginning Factory
359 ITR 565 · 2013 · High Court
2,590
citing judgments

A penalty notice issued under section 274 read with section 271(1)(c) is invalid if it fails to specify whether the penalty proceedings are initiated for concealment of income or for furnishing inaccurate particulars of income. This non-specification vitiates the penalty proceedings.

CIT v. Multiplan India Ltd.
38 ITD 320 · 1991 · ITAT
2,267
citing judgments

An appeal before the Income Tax Appellate Tribunal can be dismissed for non-prosecution or treated as unadmitted when the appellant fails to appear, cooperate, or show diligence, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules. The law aids the vigilant, not those who sleep on their rights.

CIT v. Reliance Petroproducts Pvt. Ltd.
322 ITR 158 · 2010 · Supreme Court
2,228
citing judgments

Penalty under Section 271(1)(c) for furnishing inaccurate particulars or concealment of income is not automatically leviable if the assessee has made a full disclosure of all particulars and the addition or disallowance arises from a difference of opinion.

CIT v. Reliance Utilities & Power Ltd.
313 ITR 340 · 2009 · High Court
2,118
citing judgments

Where an assessee claims that investments were made out of own funds, interest disallowance under Section 14A read with Rule 8D may not apply if the assessee demonstrates the availability of sufficient interest-free funds to cover such investments.

Estate of Late Tukojirao Holkar v. CWT
223 ITR 480 · 1997 · High Court
2,040
citing judgments

A court or tribunal is not bound to answer a reference or adjudicate an appeal on its merits if the party at whose instance the proceeding is made fails to appear at the hearing or take necessary steps for its proper conduct.

Judgments citing Section 143(1)(a)(v)

Koyana Madhyavarti Dughalay Sevak Sahakari Sanstha Maryadit Karad, Satara vs. The Income Tax Officer, Ward-1, Satara

In the result, appeal of the assessee is allowed

ITA 2774/PUN/2024[2018-19]Status: DisposedITAT Pune30 Jun 2025AY 2018-19

Bench: Dr.Manish Boradआयकर अपील सं. / Ita No.2774/Pun/2024 Assessment Year : 2018-19

For Appellant: Smt Deepa KhareFor Respondent: Date of hearing
Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 250Section 80ASection 80P

within the stipulated time limit provided u/s 139(1) of the Act, section 80AC of the Act is invoked. On perusal of section 143(1)(a)(v) of the Act, I observe that by Finance Act 2021 effective from 01.4.2021 powers have given to the CPC to make disallowance

Ajinkya Madhyamik Shikshak Sevak Sah. Patsanstha, Maryadit, Satara vs. Income Tax Officer, Ward-2, Satara

In the result, the appeal of the assessee is allowed

ITA 2214/PUN/2024[2020-21]Status: DisposedITAT Pune18 Jun 2025AY 2020-21
For Appellant: Shri Prateek JhaFor Respondent: Shri Akhilesh Srivastava
Section 139Section 139(1)Section 143(1)Section 80ASection 80P

143(1) of the Act which specifies the nature of adjustments under Section 143(1)(a) of the Act permissible for adjustments. Section 143(1)(a)(v) of the Act concerns disallowance of deduction under Chapter VI-A. Section 80P of the Act falls under "C.-Deductions in respect ... return of his income on or before the due date specified under section 139(1) w.e.f. assessment year 2018-19 onwards. However, section 143(1)(a)(v) of the Act provides that disallowance of deduction claimed under any of the provisions of Chapter VI-A under the heading "C.-Deductions

Khandra Colliery Employees Co Operative Credit Society Ltd., Bardhaman vs. The AO, CPC Bangalore / ITO, Ward-1(1), Burdwan

The appeal of the assessee is allowed

ITA 2594/KOL/2024[2019-20]Status: DisposedITAT Kolkata17 Jun 2025AY 2019-20

Bench: The Ld. Cit(A), Where Also He Could Not Succeed.

Section 143(1)Section 143(1)(a)Section 234ASection 234BSection 234CSection 234FSection 250Section 80ASection 80PSection 80P(2)(a)

coordinate Bench in the case of Durgamondap Samabay Krishi Unnayan Samiti, ITA No. 1153/Kol/2023, dated 24.07.2024. The Ld. AR argued that section 143(1)(a)(v) of the Act was amended w.e.f. 01.04.2021 only and prior to this amendment section 80P of the Act was not included in the same ... have considered the rival submissions and also gone through the documents on record. For the sake of reference, the provisions of Section 143(1)(a)(v) of the Act as they stood prior to amendment, and relevant for the assessment year under consideration are as under: “v) disallowance of deduction

Prabhat Gramin Bigarsheti Sahakari Patnsanstha Maryadit Tadwadi, Raigad vs. ITO, Ward 3, Panvel

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1433/PUN/2024[2017-18]Status: DisposedITAT Pune12 Jun 2025AY 2017-18

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

For Appellant: Shri Akash KumarFor Respondent: Shri Vishal Makawane
Section 143(1)(a)Section 154Section 44ASection 44BSection 80Section 80PSection 80P(2)Section 80P(2)(a)

आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE BEFORE SHRI

Income Tax Officer, Bodhi Tower vs. Kumar Builders Project Pune Private Limited, Bund Garden

In the result, the appeal filed by the Revenue is dismissed

ITA 199/PUN/2025[2019-20]Status: DisposedITAT Pune11 Jun 2025AY 2019-20

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2019-20

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 139(1)Section 139(4)Section 80ISection 80P

income on or before the due date specified u/s. 139(1) of the Act w.e.f. Assessment Year 2018-19 onwards. However, section 143(1)(a)(v) of the Act provides that disallowance of deduction claimed under any of the provisions of Chapter VI-A under the heading “C- Deductions ... view denial of claim of deduction u/s. 80P of the Act would not come within the purview of prima facie adjustment under section 143(1)(a)(v) of the Act. Thus the case laws relied by the Ld. CIT(A) in its order is clearly distinguishable to the facts

Shri. Gajanan Urban Co-Op Credit Society Ltd., Hubballi vs. Income Tax Officer, Ward-2(1), Hubballi

In the result, appeal of the assessee is allowed for statistical purposes

ITA 80/BANG/2024[2019-20]Status: DisposedITAT Bangalore06 Jun 2025AY 2019-20

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan Kassessment Year : 2019-20

For Appellant: Shri. Gokul, AdvocateFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 119(2)(b)Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 234ASection 250Section 80PSection 80P(2)(a)

prescribed u/s 139(1) of the Act by way of an intimation u/s 143(1) of the Act as the enabling provision Section 143(1)(a)(v)) was introduced by Finance Act, 2021 4. w.e.f1April2021andwasnotonthestatuteforimpugnedAY2019-20 5. The learned Commissioner of Income –tax ought to have appreciated that, on merits

Excel Ind Employees Multipurpose Co-Op Society Ltd, Roha vs. Income Tax Officer, Ward - 1, Panvel

In the result, appeal filed by the assessee is allowed

ITA 1145/PUN/2025[2018-19]Status: DisposedITAT Pune05 Jun 2025AY 2018-19

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1145/Pun/2025 िनधा"रण वष" / Assessment Year: 2018-19 Excel India Employees Multi V The Income Tax Officer, Purpose Co-Op Society Ltd., S Exemption Ward-1, Plot No.12, Ox-2, C/O.Excel Panvel. Industries Ltd., Midc Road, Dhatav, Midc Area, Roha Raigad – 402116. Maharashtra. Pan: Aabae1266G Appellant/ Assessee Respondent / Revenue Assessee By Shri V.G.Ginde- Advocate & Shri Kumar Kale –Advocate Revenue By Smt. Sonal L Sonkavde –Addl.Cit(Dr) Date Of Hearing 05/06/2025 Date Of Pronouncement 05/06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Addl.Cit(A)/[Nfac] Passed Under Section 250 Of The Act, For The A.Y.2018-19, Dated 01.10.2024 Emanating From Intimation U/S.143(1) Of The Act, Dated 25.06.2019. Ita No.1145/Pun/2025 [A]

Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 80P

Case of the assessee though admittedly return was filed beyond the time limit prescribed u/s 139(1) of the Act but still section 143(1)(a)(v) is not applicable to the assessee since the case of the assessee is for A.Y. 2019-20, which is before the amendment

Aravali Buildhomes LLP, Jaipur vs. AO CPC, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1154/JPR/2024[2021-22]Status: DisposedITAT Jaipur04 Jun 2025AY 2021-22

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Ashok Kumar Gupta, AdvFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 139Section 139(1)Section 139(4)Section 143(1)Section 234ASection 80Section 80ASection 80I

return of his income on or before the due date specified under section 139(1) w.e.f. assessment year 2018-19 onwards. However, section 143(1)(a)(v) of the Act provides that disallowance of deduction claimed under any of the provisions of Chapter VI-A under the heading ... section 139(1) of the Act w.e.f. assessment year 2018-19 onwards. However, we also note that amendment has been introduced in section 143(1)(a)(v) of the Act to provide that the claim of deduction under section 80P of the Act can be denied to the assessee

Shri Dhoraji Nagrik Sharafi and Grahak Sahkari Mandali Limited, Dhoraji vs. Income Tax Officer, Ward - 1(2)(1), Rajkot

In the result, the assessee’s appeal is allowed for statistical purposes, in above terms

ITA 478/RJT/2024[2018-19]Status: DisposedITAT Rajkot02 Jun 2025AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita Nos.478/Rjt/2024 (िनधा"रणवष" / Assessment Year: (2018-19) (Physical Hearing) Shri Dhoraji Nagrik Sharafi & Vs. Income Tax Officer Grahak Sahkari Mandali Ltd. Ward – 1(2)(1), C/O. Sarda & Sarda, Sakar, 1St Rajkot. Floor, Dr. Radha – Krishnan Road, Opp. Rajkumar College, Rajkot- 360001 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaad7775Q (Appellant) (Respondent)

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. CIT-DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80P

269/Rjt/2022, where in it was held that the provision of section 80P has been included in the adjustments of section 143(1)(a)(v) by the Finance Act, 2021 w.e.f. 01.04.2021. Therefore, the deduction u/s 80P cannot be denied in the proceedings u/s 143(1) of the Act, prior

Paschim Putiary Cooperative Credit Society Ltd., Kolkata vs. ITO, Ward 25(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 344/KOL/2025[2018-19]Status: DisposedITAT Kolkata16 May 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.344/Kol/2025 Assessment Year: 2018-19 Paschim Putiary Cooperative Credit Society Samity Limited...….……….Appellant 328A, Nalini Bhawan, Banerjee Para Road, Kudghat, Kol-41. [Pan: Aabap7929B] Vs. Ito, Ward-25(1), Kolkata.………….....................……........……...…..…..Respondent Appearances By: Shri G. Banerjee, Ar, Appeared On Behalf Of The Assessee. Shri Archana Gupta, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : May 14, 2025 Date Of Pronouncing The Order : May 16, 2025 Order Per Sonjoy Sarma: This Appeal Of The Assessee For The Assessment Year 2018-19 Is Directed Against The Order Dated 26.03.2024 Passed By The Ld. Commissioner Of Income-Tax, Appeals, Nfac, Delhi [Hereinafter Referred To As ‘The ‘Ld. Cit(A)’]. 2. Brief Facts Of The Case Are That The Assessee Is A Co-Operative Society Registered Under West Bengal Co-Operative Societies Act, 2013 As Amended Up To Date. Assessee Filed Its Income Tax Return U/S 139 Of The Act For A.Y. 2018-19 On 30.03.2019. The Return Of The Assessee Was Processed U/S 143(1) Of The Income Tax Act, 1961 & Thereafter The Assessee Received An Intimation On 25.06.2019 In Which An Amount Of Rs.3,50,338/- Was Disallowed By Deputy Director Of Income Tax, Cpc By Disallowing The Statutory Deduction U/S 80P Of The Act For Non- Submission Of Income Tax Return Within Due Date I.E. 31.08.2018. I.T.A. No.344/Kol/2025 Assessment Year: 2018-19 Paschim Putiary Cooperative Credit Society Samity Limited

Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 80P

beyond power of Assessing Officer during the year under consideration. The ld. AR invited our attention to the provisions of section 143(1)(a)(v) of the Act and submitted that the power to disallow the claim u/s 80P has been given to the AO w.e.f. 01.04.2021 by Finance

Patul Ganesh Bazar Samabay Krishi Unnayan Samity Ltd., Hooghly vs. ITO, Ward-24(1), Hooghly

In the result, the appeal of the assessee is allowed

ITA 481/KOL/2024[2019-20]Status: DisposedITAT Kolkata14 May 2025AY 2019-20

Bench: Shri Rajesh Kumar, Am Patul Ganesh Bazar Samabay Ito, Ward-24(1) Krishi Unnayan Samity Ltd. Opp. Aayakar Bhawan, Khadina Patul, Khanakul S.O., Hooghly, More, Chinsurah, Hooghly, Vs. West Bengal, 712406 West Bengal, 712102 (Appellant) (Respondent) Pan No. Aaeap5791J Assessee By : Shri Soumitra Choudhry, Ar Revenue By : Shri Madhumita Das, Dr Date Of Hearing: 17.04.2025 Date Of Pronouncement : 14.05.2025

For Appellant: Shri Soumitra Choudhry, ARFor Respondent: Shri Madhumita Das, DR
Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80Section 80P

1) of the Act and therefore, the assessee is not entitled to the said deduction. We have perused the provisions of Section 143(1)(a)(v) of the Act and find that the amendment brought by Finance Act, 2021, u/s 143(1)(a) is applicable from 01.04.2021, giving power ... Case of the assessee though admittedly return was filed beyond the time limit prescribed u/s 139(1) of the Act but still section 143(1)(a)(v) is not applicable to the assessee since the case of the assessee is for A.Y. 2019-20, which is before the amendment

Shri Basaveshwar Prathamik Krishi Pattin Sahakari Sangha N Sunadholi, Sunadholi vs. Income Tax Officer, Gokak

ITA 30/PAN/2025[2018-19]Status: DisposedITAT Panaji08 May 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 030/Pan/2025 Assessment Year : 2018-19 Shri Basaveshwar Prathamik Krishi Pattin Sahakari Sangha At Post: Sundholi, Ta.: Sundholi Dist. Belagavi.-591310 Pan : Aahas0468A . . . . . . . Appellant

For Appellant: Mr Sateesh Nadagauda [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 139(1)Section 139(4)Section 143(1)Section 250Section 80ASection 80P

IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI

Surya Realcon Private Limited, Saraidhela, Dhanbad vs. DCIT, Aayakar Bhawan, Dhanbad

In the result, grounds of appeal raised by the assessee are allowed

ITA 5/RAN/2024[2019-20]Status: DisposedITAT Ranchi07 May 2025AY 2019-20

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 139(1)Section 139(4)Section 143(1)(a)Section 801Section 801B

return of his income for such assessment year on or before the due date specified under sub-section (1) of section 139. Section 143(1)(a)(v) Prior to its amendment vide Finance Act, 2021, section 143(1)(a)(v) as inserted by the Finance Act, 2016 w.e.f. 01.04.2017 read ... furnished beyond the due date specified under sub- section (1) of section 139; After amendment vide Finance Act, 2021 w.e.f. 01.04.2021, section 143(1)(a)(v) of the Act stood as under: "143(1) Where a return has been made under section 139, or in response to a notice under

Surya Realcon Private Limited, Saraidhela, Dhanbad vs. DCIT, Aayakar Bhawan, Dhanbad

In the result, grounds of appeal raised by the assessee are allowed

ITA 4/RAN/2024[2018-19]Status: DisposedITAT Ranchi07 May 2025AY 2018-19

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 139Section 139(1)Section 139(4)Section 143(1)(a)Section 801Section 801B

return of his income for such assessment year on or before the due date specified under sub-section (1) of section 139. Section 143(1)(a)(v) Prior to its amendment vide Finance Act, 2021, section 143(1)(a)(v) as inserted by the Finance Act, 2016 w.e.f. 01.04.2017 read ... furnished beyond the due date specified under sub- section (1) of section 139; After amendment vide Finance Act, 2021 w.e.f. 01.04.2021, section 143(1)(a)(v) of the Act stood as under: "143(1) Where a return has been made under section 139, or in response to a notice under

Vikram Shikshan Sanstha Sevakanchi Sahakari Patsanstha Maryadit, Kolhapur vs. ITO Ward2(1) Kolhapur, Kolhapur

In the result, appeal filed by the assessee is allowed

ITA 291/PUN/2025[2018-19]Status: DisposedITAT Pune05 May 2025AY 2018-19

Bench: Dr.Manish Borad & Shri S.S.Viswanethra Raviआयकर अपील सं. / Ita No.291/Pun/2025 Assessment Year : 2018-19

For Appellant: NoneFor Respondent: Shri Manoj Tripathi
Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 80P

Case of the assessee though admittedly return was filed beyond the time limit prescribed u/s 139(1) of the Act but still section 143(1)(a)(v) is not applicable to the assessee since the case of the assessee is for A.Y. 2019-20, which is before the amendment

Spaco Technologies India Pvt Ltd Karmachari Sahakari Patsanstha Maryadit, Pune vs. ITO, Ward-2(1), Pune

In the result, appeal filed by the assessee is allowed

ITA 243/PUN/2025[2019-20]Status: DisposedITAT Pune05 May 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.243/Pun/2025 Assessment Year : 2019-20

For Appellant: NoneFor Respondent: Shri Aviyogi Ambadkar
Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 80P

Case of the assessee though admittedly return was filed beyond the time limit prescribed u/s 139(1) of the Act but still section 143(1)(a)(v) is not applicable to the assessee since the case of the assessee is for A.Y. 2019-20, which is before the amendment

Priyadarshani Mahila Co-Op Cr. Society Ltd, Belagavi vs. DCIT, CPC, Bangalore

ITA 32/PAN/2025[2019-20]Status: DisposedITAT Panaji30 Apr 2025AY 2019-20

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 032/Pan/2025 Assessment Year : 2019-20 Priyadarshani Mahila Co-Op. Society Ltd. At Post: Kognoli, Ta.: Nippani Dist. Belagavi. Pan : Aabap2582L . . . . . . . Appellant

For Appellant: None for the AssesseeFor Respondent: Mr Sureshkumar C.B.[‘Ld. DR’]
Section 139(1)Section 139(4)Section 143(1)Section 24Section 250Section 80ASection 80P

IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI

Shri Sajadiali Sardar Patel Seva Sahkari Mandli Ltd., Rajkot vs. The ITO Ward-2(1)(2), Rajkot.

ITA 607/RJT/2024[2018-19]Status: DisposedITAT Rajkot22 Apr 2025AY 2018-19

Bench: Dr. Arjun Lal Saini, Am. & Dinesh Mohan Sinha, Jm आयकरअपीलसं./Ita No.607/Rjt/2024 "नधा"रणवष" / Assessment Year: (2018-19) (Hybrid Hearing) Shri Sajadiali Sardar Patel Seva Ito Ward-2, (1) (2) Vs. Sahkari Mandali Ltd. Rajkot – 360001 At Sajadiyali – Rajkot New Aayakar Bhavan, At Sajadiyali Taluka, Race Course Ring Road, Jamkandorana, Dist, Rajkot – 360001 Sajadiyali – Rajkot 360001 Gujrat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaas2374L (Appellant) (Respondent) Appellant By : Shri D.M. Rindani, Ld. Ar Respondent By : Shri Abhimanyu Singh Yadav , Ld .Sr. Dr Date Of Hearing : 28 / 01 /2025 Date Of Pronouncement : 22 / 04/2025

For Appellant: Shri D.M. Rindani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav , Ld .Sr. DR
Section 139(1)Section 139(4)Section 143(1)Section 143(1)(a)Section 80ASection 80PSection 84

ITA NO. 607-RJT-2024 SHRI SAJADIALI SARDAR PATEL SEWA SAHKARI MANDALI, RAJKOT - 360001 IN THE INCOME TAX APPELLATE TRIBUNAL

Allamaprabhu Vuss Ni, Kalloli vs. Income Tax Officer, Ward - 1, Gokak

ITA 63/PAN/2025[2018-19]Status: DisposedITAT Panaji04 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 063/Pan/2025 Assessment Year : 2018-19 Allamaprabhu Vuss Niyamit Kalloli 09, Allamaprabhu Vuss Niyamit Kalloli, Kalloli So Dist. Belagavi. Pan : Aafaa8818E . . . . . . . Appellant

For Appellant: Mr Ramesh Mudhol [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 139(1)Section 139(4)Section 143(1)Section 250Section 80ASection 80P

IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI

Maharashtra Rajya Pathyapustak Mandal Karmachari Sah Patsanstha Maryadit, Pune vs. ITO, Ward 3(1), Pune

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 398/PUN/2025[2020-21]Status: DisposedITAT Pune28 Mar 2025AY 2020-21

Bench: Dr.Manish Borad & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita Nos.397 & 398/Pun/2025 Assessment Years : 2019-20 & 2020-21 Maharashtra Rajya Pathyapustak Mandal Vs. Ito, Ward-3(1), Karmachari Sah Patsanstha Maryadit, Pune Balbharati, Senapati Bapat Road, Pune – 411004 Pan : Aaaam2009A Appellant Respondent

For Appellant: NoneFor Respondent: Shri Basavaraj Hiremath
Section 143(1)(a)Section 250Section 250(6)Section 80P

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI