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9 results for “capital gains”+ Section 46Aclear

Sorted by relevance

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Key Topics

Section 143(3)18Section 14818Section 253(2)9Section 2509Section 143(1)9Section 139(1)9Section 246A9Reopening of Assessment9

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

Accordingly. The grounds accordingly stands partly allowed

ITA 253/PAN/2019[2010-11]Status: DisposedITAT Panaji25 Feb 2025AY 2010-11

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

For Appellant: Mr R K Pikale [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 139(1)Section 143(1)Section 143(3)Section 148Section 246ASection 250Section 253(2)

Capital Gain since during the year under consideration for ITAT-Panaji Page 8 of 12 Panandikar Group ITA Nos.253 to 258 & 285 to 288/PAN/2019 AY 2011-12 and AY 2012-13 there were actual transfer of shares. 8. Considering the facts and circumstances of the case order of the Ld. CIT(A) is not acceptable since prosecution complaint is filed

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

Accordingly. The grounds accordingly stands partly allowed

ITA 254/PAN/2019[2011-12]Status: DisposedITAT Panaji25 Feb 2025AY 2011-12

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

For Appellant: Mr R K Pikale [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 139(1)Section 143(1)Section 143(3)Section 148Section 246ASection 250Section 253(2)

Capital Gain since during the year under consideration for ITAT-Panaji Page 8 of 12 Panandikar Group ITA Nos.253 to 258 & 285 to 288/PAN/2019 AY 2011-12 and AY 2012-13 there were actual transfer of shares. 8. Considering the facts and circumstances of the case order of the Ld. CIT(A) is not acceptable since prosecution complaint is filed

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

Accordingly. The grounds accordingly stands partly allowed

ITA 257/PAN/2019[2010-11]Status: DisposedITAT Panaji25 Feb 2025AY 2010-11

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

For Appellant: Mr R K Pikale [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 139(1)Section 143(1)Section 143(3)Section 148Section 246ASection 250Section 253(2)

Capital Gain since during the year under consideration for ITAT-Panaji Page 8 of 12 Panandikar Group ITA Nos.253 to 258 & 285 to 288/PAN/2019 AY 2011-12 and AY 2012-13 there were actual transfer of shares. 8. Considering the facts and circumstances of the case order of the Ld. CIT(A) is not acceptable since prosecution complaint is filed

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

Accordingly. The grounds accordingly stands partly allowed

ITA 286/PAN/2019[2011-12]Status: DisposedITAT Panaji25 Feb 2025AY 2011-12

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

For Appellant: Mr R K Pikale [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 139(1)Section 143(1)Section 143(3)Section 148Section 246ASection 250Section 253(2)

Capital Gain since during the year under consideration for ITAT-Panaji Page 8 of 12 Panandikar Group ITA Nos.253 to 258 & 285 to 288/PAN/2019 AY 2011-12 and AY 2012-13 there were actual transfer of shares. 8. Considering the facts and circumstances of the case order of the Ld. CIT(A) is not acceptable since prosecution complaint is filed

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

Accordingly. The grounds accordingly stands partly allowed

ITA 256/PAN/2019[2011-12]Status: DisposedITAT Panaji25 Feb 2025AY 2011-12

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

For Appellant: Mr R K Pikale [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 139(1)Section 143(1)Section 143(3)Section 148Section 246ASection 250Section 253(2)

Capital Gain since during the year under consideration for ITAT-Panaji Page 8 of 12 Panandikar Group ITA Nos.253 to 258 & 285 to 288/PAN/2019 AY 2011-12 and AY 2012-13 there were actual transfer of shares. 8. Considering the facts and circumstances of the case order of the Ld. CIT(A) is not acceptable since prosecution complaint is filed

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

Accordingly. The grounds accordingly stands partly allowed

ITA 287/PAN/2019[2011-12]Status: DisposedITAT Panaji25 Feb 2025AY 2011-12

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

For Appellant: Mr R K Pikale [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 139(1)Section 143(1)Section 143(3)Section 148Section 246ASection 250Section 253(2)

Capital Gain since during the year under consideration for ITAT-Panaji Page 8 of 12 Panandikar Group ITA Nos.253 to 258 & 285 to 288/PAN/2019 AY 2011-12 and AY 2012-13 there were actual transfer of shares. 8. Considering the facts and circumstances of the case order of the Ld. CIT(A) is not acceptable since prosecution complaint is filed

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

Accordingly. The grounds accordingly stands partly allowed

ITA 288/PAN/2019[2011-12]Status: DisposedITAT Panaji25 Feb 2025AY 2011-12

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

For Appellant: Mr R K Pikale [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 139(1)Section 143(1)Section 143(3)Section 148Section 246ASection 250Section 253(2)

Capital Gain since during the year under consideration for ITAT-Panaji Page 8 of 12 Panandikar Group ITA Nos.253 to 258 & 285 to 288/PAN/2019 AY 2011-12 and AY 2012-13 there were actual transfer of shares. 8. Considering the facts and circumstances of the case order of the Ld. CIT(A) is not acceptable since prosecution complaint is filed

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

Accordingly. The grounds accordingly stands partly allowed

ITA 255/PAN/2019[2010-11]Status: DisposedITAT Panaji25 Feb 2025AY 2010-11

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

For Appellant: Mr R K Pikale [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 139(1)Section 143(1)Section 143(3)Section 148Section 246ASection 250Section 253(2)

Capital Gain since during the year under consideration for ITAT-Panaji Page 8 of 12 Panandikar Group ITA Nos.253 to 258 & 285 to 288/PAN/2019 AY 2011-12 and AY 2012-13 there were actual transfer of shares. 8. Considering the facts and circumstances of the case order of the Ld. CIT(A) is not acceptable since prosecution complaint is filed

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

Accordingly. The grounds accordingly stands partly allowed

ITA 285/PAN/2019[2010-11]Status: DisposedITAT Panaji25 Feb 2025AY 2010-11

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

For Appellant: Mr R K Pikale [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 139(1)Section 143(1)Section 143(3)Section 148Section 246ASection 250Section 253(2)

Capital Gain since during the year under consideration for ITAT-Panaji Page 8 of 12 Panandikar Group ITA Nos.253 to 258 & 285 to 288/PAN/2019 AY 2011-12 and AY 2012-13 there were actual transfer of shares. 8. Considering the facts and circumstances of the case order of the Ld. CIT(A) is not acceptable since prosecution complaint is filed