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1 result for “TDS”+ Section 234B(3)clear

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Key Topics

Section 143(3)3

PARKKOT MARITIMA AGENCIES PRIVATE LIMITED,VASCO vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, MARGAO

The appeal of the assessee is partly allowed for statistical purposes in aforestated terms

ITA 169/PAN/2023[2008-09]Status: DisposedITAT Panaji04 Feb 2025AY 2008-09

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 169/Pan/2023 Assessment Year : 2008-09 Parkkot Maritime Agencies Pvt Ltd. Parkkot House, Swatantra Path, Vasco-Da-Gama, Goa-403802 Pan : Aadcp1208P . . . . . . . Applicant V/S Dy. Commissioner Of Income Tax Circle-1, Margoa, Goa. . . . . . . . Respondent Appearances Assessee By : Mr S V Shivrama Iyer [‘Ld. Ar’] Revenue By : Capt. Pradeep Arya [‘Ld. Dr’] Date Of Conclusive Hearing : 28/01/2025 Date Of Pronouncement : 28/01/2025 Order Per G. D. Padmahshali, Am; The Assessee Is In Appeal Against Din & Order No. Itba/Nfac/S/250/2023-24/1055088420(1) Dt. 11/08/2023 Passed U/S 250 Of The Income-Tax Act, 1961 [In Short ‘The Act’] By The National Faceless Appeal Centre, Delhi [In Short ‘Ld. Cit(A)/Nfac’] Which In Turn Arisen Out Of Order Of Regular Assessment Dt. 16/03/2015 Framed U/S 143(3) R.W.S 147 Of The Act By The Dy. Commissioner Of Income Tax, Circle-1, Margao, Goa [In Short ‘Ld. Ao’].

For Appellant: Mr S V Shivrama Iyer [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 143(1)Section 143(3)Section 148Section 199
Section 234B
Section 250

234B & 243D being premature at this stage not pressed for. The legal ground raised in appeal memo is endorsed as not pressed, therefore adjudication thereof is dispensed with. This leaves us with ground No 3 which assailed the addition on merits. ITAT-Panaji Page 3 of 7 Parkkot Maritime Agencies Pvt Ltd. Vs DCIT ITA No 169/PAN/2023