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Key Topics

Section 143(3)25 Section 14820 Section 26314 Section 25011 Section 143(1)10 Section 246A10 Reopening of Assessment10 Section 253(2)9 Section 139(1)9 Addition to Income

BANDEKAR BROTHERS PRIVATE LIMITED,VASCO-DA-GAMA, GOA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PANAJI, GOA

The appeal of the assessee is PARTLY ALLOWED in aforestated terms

ITA 38/PAN/2025[2013-14]Status: DisposedITAT Panaji11 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2013-14 Bandekar Brothers Pvt. Ltd. Post Box No. 11, Suvarna Bandekar Bldg., Swatantra Path, Vasco-Da-Gama Goa-403802 Pan: Aaacb5502B . . . . . . . Appellant V/S Asstt. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa. . . . . . . . Respondent Represented Assessee By: Mr Pramod & Mr Shriniwas Deshpande [‘Ld. Ar’] Revenue By: Mr M Satish & Mr Renga Rajan [‘Ld. Dr’] Date Of Conclusive Hearing : 12/01/2026 Date Of Pronouncement : 11/02/2026 Order Per G. D. Padmahshali; This Assessee’S Appeal Filed U/S 253(1) Of The Income-

For Appellant: Mr Pramod & Mr Shriniwas Deshpande [‘Ld. AR’]For Respondent: Mr M Satish & Mr Renga Rajan [‘Ld. DR’]

Section 143(1)Section 143(2)Section 143(3)Section 14ASection 2(14)Section 246A

BANDEKAR BROTHERS PRIVATE LIMITED,VASCO-DA-GAMA, GOA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PANAJI, GOA

BANDEKAR BROTHERS PRIVATE LIMITED,VASCO-DA-GAMA, GOA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PANAJI, GOA

GUALA CLOSURES (INDIA) PVT. LTD.,PANAJI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI., SELECT CITY

SONALI MAHENDRA NAIK GAUNEKAR,PANAJI vs. ASST. UNIT, NFAC, I. T. DEPARTMENT, DELHI

THE INCOME TAX OFFICER, WARD - 3, MARGAO vs. SMT RAJANI RAMCHANDRA PAI PANANDIUKAAR, MARGAO

INCOME TAX OFFICER, WARD - 2, MARGAO vs. SHRI SHANU PAI PANANDIKAR (HUF), MARGAO

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, MARGAO vs. SHRI ROHIT RAMCHANDRA PAI PANANDIKAR, MARGAO

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, MARGAO vs. SHRI ROHIT RAMCHANDRA PAI PANANDIKAR, MARGAO

INCOME TAX OFFICER, WARD - 3, MARGAO vs. SHRI RAJ SHANU PAI PANANDIKAR, MARGAO

INCOME TAX OFFICER, WARD - 2, MARGAO vs. SMT KUNDA SHANU PAI PANANDIKAR, MARGAO

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, MARGAO vs. SHRI ROHAN RAMCHANDRA PAI PANANDIKAR, MARGAO

INCOME TAX OFFICER, WARD - 2, MARGAO vs. SHRI SHANU PAI PANANDIKAR (HUF), MARGAO

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, MARGAO vs. SHRI ROHAN RAMCHANDRA PAI PANANDIKAR, MARGAO

M/S SOVA,PANAJI vs. PR. COMMISSIONER OF INCOME TAX, PANAJI