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10 results for “TDS”+ Section 253(3)clear

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Key Topics

Section 133A11Section 25010Section 194A10TDS10Section 201(1)9Addition to Income9Section 1478Survey u/s 133A8Section 1486Section 246A

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 170/PAN/2025[2012-13]Status: DisposedITAT Panaji14 Jan 2026AY 2012-13

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

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

TDS compliances etc., and (e) collating of information of thirteen year old records from the merged assessee branch. ITAT-Panaji Page 9 of 30 Union Bank Of India (Erstwhile Corporation Bank) Vs DCIT ITA No. 169 to 171/PAN/2025 7. To inspire the bench that, length of delay should not be sole attribute in deciding as to whether same should

6
Section 2016
Reassessment5

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 171/PAN/2025[2014-15]Status: DisposedITAT Panaji14 Jan 2026AY 2014-15

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

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

TDS compliances etc., and (e) collating of information of thirteen year old records from the merged assessee branch. ITAT-Panaji Page 9 of 30 Union Bank Of India (Erstwhile Corporation Bank) Vs DCIT ITA No. 169 to 171/PAN/2025 7. To inspire the bench that, length of delay should not be sole attribute in deciding as to whether same should

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 169/PAN/2025[2011-12]Status: DisposedITAT Panaji14 Jan 2026AY 2011-12

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

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

TDS compliances etc., and (e) collating of information of thirteen year old records from the merged assessee branch. ITAT-Panaji Page 9 of 30 Union Bank Of India (Erstwhile Corporation Bank) Vs DCIT ITA No. 169 to 171/PAN/2025 7. To inspire the bench that, length of delay should not be sole attribute in deciding as to whether same should

CHOWGULE INDUSTRIES PVT. LTD,VASCO vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI

The appeal is partly allowed for statistical purpose as above

ITA 123/PAN/2024[2013-14]Status: DisposedITAT Panaji20 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 123/Pan/2024 Assessment Year : 2013-14 Chowgule Industries Pvt. Ltd. 503, Gabmar Apartment, Vasco Da Gama, Goa. Pan:Aaccc9272H. . . . . . . . Appellant

For Appellant: Ms Pooja Bandekar [‘Ld. AR’]For Respondent: Mr Renga Rajan [‘Ld. DR’]
Section 139Section 147Section 148Section 194ASection 194CSection 194HSection 246ASection 250Section 253(1)

253(1) of the Income Tax Act, 1961 [‘the Act’ in short] challenges the DIN & Order No ITBA/NFAC/S/250/2023- 24/1055609832(1) dt. 31/08/2023 passed by the National Faceless Appeal Centre, Delhi, [‘Ld. NFAC’ in short] u/s 250 of the Act anent to assessment year 2013-14 [‘AY’ in short] ITAT-Panaji Page 1 of 5 Chowgule Industries Pvt. Ltd. Vs DCIT

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, 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)

253(2) of the Act by the appellant Revenue impugns separate orders all dt. 03/03/2025 passed u/s 250 of the Income-tax Act, 1961 [‘the Act’ hereinafter] ITAT-Panaji Page 1 of 16 M/s Potdar Brothers ITA Nos.175 to 177 & 179 to 180/PAN/2025 by the learned Commissioner of Income Tax Appeals-2, Panaji Goa [‘Ld. CIT(A)’ hereinafter] which

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, 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)

253(2) of the Act by the appellant Revenue impugns separate orders all dt. 03/03/2025 passed u/s 250 of the Income-tax Act, 1961 [‘the Act’ hereinafter] ITAT-Panaji Page 1 of 16 M/s Potdar Brothers ITA Nos.175 to 177 & 179 to 180/PAN/2025 by the learned Commissioner of Income Tax Appeals-2, Panaji Goa [‘Ld. CIT(A)’ hereinafter] which

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, 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)

253(2) of the Act by the appellant Revenue impugns separate orders all dt. 03/03/2025 passed u/s 250 of the Income-tax Act, 1961 [‘the Act’ hereinafter] ITAT-Panaji Page 1 of 16 M/s Potdar Brothers ITA Nos.175 to 177 & 179 to 180/PAN/2025 by the learned Commissioner of Income Tax Appeals-2, Panaji Goa [‘Ld. CIT(A)’ hereinafter] which

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, 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)

253(2) of the Act by the appellant Revenue impugns separate orders all dt. 03/03/2025 passed u/s 250 of the Income-tax Act, 1961 [‘the Act’ hereinafter] ITAT-Panaji Page 1 of 16 M/s Potdar Brothers ITA Nos.175 to 177 & 179 to 180/PAN/2025 by the learned Commissioner of Income Tax Appeals-2, Panaji Goa [‘Ld. CIT(A)’ hereinafter] which

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)

253(2) of the Act by the appellant Revenue impugns separate orders all dt. 03/03/2025 passed u/s 250 of the Income-tax Act, 1961 [‘the Act’ hereinafter] ITAT-Panaji Page 1 of 16 M/s Potdar Brothers ITA Nos.175 to 177 & 179 to 180/PAN/2025 by the learned Commissioner of Income Tax Appeals-2, Panaji Goa [‘Ld. CIT(A)’ hereinafter] which

SRITHIK ISPAT PRIVATE LIMITED,GOA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1) PANAJI,GOA, PANAJI,GOA

The appeal is allowed for statistical purposes

ITA 48/PAN/2025[2016-17]Status: DisposedITAT Panaji31 Jul 2025AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year: 2016-17 Srithik Ispat Pvt. Ltd. Plot No. 3, Sanguem Industrial Estate, Sanguem, Goa-403704 Pan : Aaics1765P . . . . . . . Appellant V/S Asstt. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa . . . . . . . Respondent Appearances Assessee By: Mrs Girija Agrawal [‘Ld. Ar’] Revenue By: Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing: 30/07/2025 Date Of Pronouncement : 31/07/2025 Order Per G. D. Padmahshali; This Assessee’S Appeal Is Filed U/S 253(1) Of The Income-Tax Act, 1961 [‘The Act’] Challenges Din & Order No 1068425181(1) Dt. 06/09/2024 Passed By National Faceless Appeal Centre, Delhi [‘Ld. Cit(A)/Nfac’] U/S 250 Of The Act Which Originated From Order Of Assessment Passed U/S 144 Of The Act By Asstt. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa. [‘Ld. Ao’].

For Appellant: Mrs Girija Agrawal [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 143(2)Section 144Section 250Section 251Section 251(1)(a)Section 253(1)Section 40Section 68

253(1) of the Income-tax Act, 1961 [‘the Act’] challenges DIN & Order No 1068425181(1) dt. 06/09/2024 passed by National Faceless Appeal Centre, Delhi [‘Ld. CIT(A)/NFAC’] u/s 250 of the Act which originated from order of assessment passed u/s 144 of the Act by Asstt. Commissioner of Income Tax, Circle-2(1), Panaji, Goa. [‘Ld. AO’]. ITAT