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Section 143(3)23 Section 14818 Section 25010 Section 143(1)10 Section 246A10 Section 253(2)9 Section 139(1)9 Reopening of Assessment9 Section 2635

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

M/S R. S. SHETYE & BROS,PANAJI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1), PANAJI

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

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

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

SHREE MAHILA CREDIT SOUHARD SAHAKARI SANGH NIYAMIT,BELAGAVI vs. ITO WARD 1 BELAGAVI, BELAGAVI

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