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40 results for “condonation of delay”+ Section 142(1)clear

Sorted by relevance

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Key Topics

Section 24940Condonation of Delay38Section 14432Section 246A28Deduction20Natural Justice18Section 80P(2)(d)17Addition to Income17Section 153A

CHITTIBABU GHANTA,PANAJI, GOA vs. ACIT, CENTRAL CIRCLE, PANAJI, GOA

Appeals are DISMISSED

ITA 281/PAN/2024[2018-19]Status: DisposedITAT Panaji13 Feb 2026AY 2018-19

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

For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)

condonation are that; 4.1 On 24/10/2017 a search & seizure action u/s 132 of the Act was carried out on the assessee and pursuant thereto vide notice 28/03/2019 the case of the assessee was subjected to re-assessment u/s 153A of the Act. In the event of non-compliance with the various notices issued u/s 153A & 142(1

Showing 1–20 of 40 · Page 1 of 2

16
Section 253(1)15
Section 25015
Limitation/Time-bar14

CHITTIBABU GHANTA,PANAJI, GOA vs. ACIT, CENTRAL CIRCLE, PANAJI, GOA

Appeals are DISMISSED

ITA 280/PAN/2024[2017-18]Status: DisposedITAT Panaji13 Feb 2026AY 2017-18

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

For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)

condonation are that; 4.1 On 24/10/2017 a search & seizure action u/s 132 of the Act was carried out on the assessee and pursuant thereto vide notice 28/03/2019 the case of the assessee was subjected to re-assessment u/s 153A of the Act. In the event of non-compliance with the various notices issued u/s 153A & 142(1

CHITTIBABU GHANTA,GOA vs. ACIT, CENTRAL CIRCLE, PANAJI, GOA

Appeals are DISMISSED

ITA 279/PAN/2024[2013-14]Status: DisposedITAT Panaji13 Feb 2026AY 2013-14

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

For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)

condonation are that; 4.1 On 24/10/2017 a search & seizure action u/s 132 of the Act was carried out on the assessee and pursuant thereto vide notice 28/03/2019 the case of the assessee was subjected to re-assessment u/s 153A of the Act. In the event of non-compliance with the various notices issued u/s 153A & 142(1

CHITTIBABU GHANTA,GOA vs. ACIT CENTRAL CIRCLE, PANAJI, GOA

Appeals are DISMISSED

ITA 278/PAN/2024[2016-17]Status: DisposedITAT Panaji13 Feb 2026AY 2016-17

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

For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)

condonation are that; 4.1 On 24/10/2017 a search & seizure action u/s 132 of the Act was carried out on the assessee and pursuant thereto vide notice 28/03/2019 the case of the assessee was subjected to re-assessment u/s 153A of the Act. In the event of non-compliance with the various notices issued u/s 153A & 142(1

JAGANUR VIVIDODDHESH PRATHAMIK GRAMEEN KRUSHI SAHAKAR SANGH NIYAMIT,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, NIPPANI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 454/PAN/2025[2017-18]Status: DisposedITAT Panaji29 Jan 2026AY 2017-18

Bench: Shri Pavan Kumar Gadalei T A. No.454/Pan/2025 (A.Y.2017-18 ) Jaganur Vividoddhesh I.T.O-Ward-1, Vs Prathamik Grameen Krushi Nemchand Building, . Sahakar Sangh Niyamit, 747,Ashoknagar, Jaganur, Tq.Chikkodi, Nipani-591237, Dist Belgaum-591305, Karnataka. Karnataka. Pan No: Aabap7922L

Section 80A

condone the delay and admit the appeal. 3. The brief facts of the case are that, the assesse is a cooperative society and is engaged in activities of providing credit facilities to its members. The assesse has not filed the return of income for the A.Y.2017-18 within the due date u/sec 139(1) of the Act. The Assessing officer

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 261/PAN/2025[2008-09]Status: DisposedITAT Panaji11 Feb 2026AY 2008-09

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

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

142(1) notice the appellant filed a return of her income on 30/03/2018. During the course of filing of former returns, it was well within the knowledge of the appellant that, assessment orders u/s 144 r.w.s. 153 of the Act and consequential penalty orders therefore u/s 271(1) of the Act were already passed and demands raised thereagainst were

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 260/PAN/2025[2007-08]Status: DisposedITAT Panaji11 Feb 2026AY 2007-08

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

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

142(1) notice the appellant filed a return of her income on 30/03/2018. During the course of filing of former returns, it was well within the knowledge of the appellant that, assessment orders u/s 144 r.w.s. 153 of the Act and consequential penalty orders therefore u/s 271(1) of the Act were already passed and demands raised thereagainst were

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, 2, BELAGAVI

Appeals are DISMISSED

ITA 259/PAN/2025[2006-07]Status: DisposedITAT Panaji11 Feb 2026AY 2006-07

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

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

142(1) notice the appellant filed a return of her income on 30/03/2018. During the course of filing of former returns, it was well within the knowledge of the appellant that, assessment orders u/s 144 r.w.s. 153 of the Act and consequential penalty orders therefore u/s 271(1) of the Act were already passed and demands raised thereagainst were

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 268/PAN/2025[2010-11]Status: DisposedITAT Panaji11 Feb 2026AY 2010-11

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

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

142(1) notice the appellant filed a return of her income on 30/03/2018. During the course of filing of former returns, it was well within the knowledge of the appellant that, assessment orders u/s 144 r.w.s. 153 of the Act and consequential penalty orders therefore u/s 271(1) of the Act were already passed and demands raised thereagainst were

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 267/PAN/2025[2009-10]Status: DisposedITAT Panaji11 Feb 2026AY 2009-10

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

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

142(1) notice the appellant filed a return of her income on 30/03/2018. During the course of filing of former returns, it was well within the knowledge of the appellant that, assessment orders u/s 144 r.w.s. 153 of the Act and consequential penalty orders therefore u/s 271(1) of the Act were already passed and demands raised thereagainst were

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 266/PAN/2025[2008-09]Status: DisposedITAT Panaji11 Feb 2026AY 2008-09

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

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

142(1) notice the appellant filed a return of her income on 30/03/2018. During the course of filing of former returns, it was well within the knowledge of the appellant that, assessment orders u/s 144 r.w.s. 153 of the Act and consequential penalty orders therefore u/s 271(1) of the Act were already passed and demands raised thereagainst were

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 264/PAN/2025[2006-07]Status: DisposedITAT Panaji11 Feb 2026AY 2006-07

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

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

142(1) notice the appellant filed a return of her income on 30/03/2018. During the course of filing of former returns, it was well within the knowledge of the appellant that, assessment orders u/s 144 r.w.s. 153 of the Act and consequential penalty orders therefore u/s 271(1) of the Act were already passed and demands raised thereagainst were

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 262/PAN/2025[2009-10]Status: DisposedITAT Panaji11 Feb 2026AY 2009-10

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

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

142(1) notice the appellant filed a return of her income on 30/03/2018. During the course of filing of former returns, it was well within the knowledge of the appellant that, assessment orders u/s 144 r.w.s. 153 of the Act and consequential penalty orders therefore u/s 271(1) of the Act were already passed and demands raised thereagainst were

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 265/PAN/2025[2007-08]Status: DisposedITAT Panaji11 Feb 2026AY 2007-08

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

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

142(1) notice the appellant filed a return of her income on 30/03/2018. During the course of filing of former returns, it was well within the knowledge of the appellant that, assessment orders u/s 144 r.w.s. 153 of the Act and consequential penalty orders therefore u/s 271(1) of the Act were already passed and demands raised thereagainst were

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 263/PAN/2025[2010-11]Status: DisposedITAT Panaji11 Feb 2026AY 2010-11

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

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

142(1) notice the appellant filed a return of her income on 30/03/2018. During the course of filing of former returns, it was well within the knowledge of the appellant that, assessment orders u/s 144 r.w.s. 153 of the Act and consequential penalty orders therefore u/s 271(1) of the Act were already passed and demands raised thereagainst were

THE SHIRODA PROGRESSIVE URBAN MULTIPURPOSE COOPERATIVE SOCIETY LIMITED,PONDA vs. INCOME TAX OFFICER, PANAJI

In the result, the two appeals filed by the assessee are allowed for statistical purposes

ITA 272/PAN/2025[2018-19]Status: DisposedITAT Panaji23 Dec 2025AY 2018-19

Bench: Shri Pavan Kumar Gadalei T A. Nos.272 & 273/Pan/2025 (A.Y. 2018-19 & 2020-21 ) The Shiroda Progressive Urban Vs I T O, Multipurpose Cooperative National E Assessment . Society Limited, Centre, Shop.No.4, Opp: Police Station, Delhi. Shiroda Bhat, Ponda-403103.Goa Pan .No. Aabat7206P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 80P(2)(a)

condone the delay and admit the appeals. The assessee has raised the grounds of appeal challenging the order of the CIT(A) sustaining (i) denial of deduction u/sec80P(2)(a)(i) of the Act in respect of interest from other banks and(ii) no deduction u/sec80P(2)(c) of the Act was allowed. 3. Since the issues involved in these

THE SHIRODA PROGRESSIVE URBAN MULTIPURPOSE COOPERATIVE SOCIETY LIMITED,PONDA vs. INCOME TAX OFFICER, PANAJI

In the result, the two appeals filed by the assessee are allowed for statistical purposes

ITA 273/PAN/2025[2020-21]Status: DisposedITAT Panaji23 Dec 2025AY 2020-21

Bench: Shri Pavan Kumar Gadalei T A. Nos.272 & 273/Pan/2025 (A.Y. 2018-19 & 2020-21 ) The Shiroda Progressive Urban Vs I T O, Multipurpose Cooperative National E Assessment . Society Limited, Centre, Shop.No.4, Opp: Police Station, Delhi. Shiroda Bhat, Ponda-403103.Goa Pan .No. Aabat7206P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 80P(2)(a)

condone the delay and admit the appeals. The assessee has raised the grounds of appeal challenging the order of the CIT(A) sustaining (i) denial of deduction u/sec80P(2)(a)(i) of the Act in respect of interest from other banks and(ii) no deduction u/sec80P(2)(c) of the Act was allowed. 3. Since the issues involved in these

JAGDISH SAVANT,BELGAUM vs. INCOME TAX OFFICER, BELGAUM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 227/PAN/2025[2017-18]Status: DisposedITAT Panaji17 Sept 2025AY 2017-18

Bench: Shri Pavan Kumar Gadalei T A. Nos.227/Pan/2025 (A.Y. 2017-18 ) Jagdish Shambhu Savant, Vs Ito-Ward-4, 102,Kaivalya Residency, Feroj Khimjibhai Cpx, . Budhwar Peth, Civil Hospital Road Belagavi-590006, Belagavi-590001. Karnataka. Karnataka. Pan/Gir No. Assps9453P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 68

142(1) of the Act calling for details in respect of claims and the information supporting the return of income filed. The assesse has filed the details/ information and the Assessing Officer (A.O) has dealt on the submissions/details and find that there are cash deposits during the F.Y.2016-17 in the two bank accounts aggregating to Rs.15

BHARAT HANCHINALE,CHIKODI vs. INCOME TAX OFFICER, WARD - 1, NIPPANI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 219/PAN/2025[2020-21]Status: DisposedITAT Panaji17 Sept 2025AY 2020-21

Bench: Shri Pavan Kumar Gadalei T A. Nos. 219/Pan/2025 (A.Y.2020-21) Bharat Hanchinale, Vs National Faceless 1081,Hanabar Galli, Assessment Centre, . Khadaklat, Chikodi, New Delhi-110003. Belgaum-591228. Karnataka. Pan/Gir No. Aojph8149C (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 69A

142(1) of the Act calling for details in respect of claims and the information supporting the return of income filed. 3. The assesse has filed the details/ information and the Assessing Officer (A.O) has dealt on the submissions/details and find that there are substantial credits in the bank account aggregating to Rs.20,61,566/- and cash deposits of Rs.43

COFRE DO FUNDO DA CRUZ AL TO DE,BAMBOLIM vs. INCOME TAX OFFICER, (EXEMPTION) WARD - 1, PANAJI

The appeal stands allowed for statistical purposes

ITA 203/PAN/2023[2017-18]Status: DisposedITAT Panaji28 Jan 2025AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2017-18 Cofre Do Fundo Da Cruz Alto De Bambolim 101/1, Holy Cross Shrine, Bambolim Gmc Complex, Bambolim, Goa-403202 Pan:Aabtc0675N . . . . . . . Appellant V/S The Income Tax Officer, Exemption Ward-1, Panaji. . . . . . . . Respondent

For Appellant: Smt Pratibha R [‘Ld. AR’]For Respondent: Mr Narendra Reddy [‘Ld. DR’]
Section 11Section 119(2)(b)Section 12A(1)(b)Section 139Section 142(1)Section 144Section 246A(1)Section 250Section 253(1)

142(1) dt. 09/03/2018 was called upon to file return of income [for short ‘ITR’] for assessment year 2017-18. In response thereto the assessee filed its on 10/09/2019 accompanying therewith the Form 10B dt. 20/10/2018 which was filed on 12/06/20219. The Ld. AO completed the u/s 144 of the Act by denying the exemption