SHRI LEO DINIZ,BORDA, FATORDA vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION WARD, PANAJI
The appeal is DISMISSED
ITA 150/PAN/2024[2016-17]Status: DisposedITAT Panaji13 Feb 2026AY 2016-17
Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2016-17 Leo Deniz Row House No. 6 J P Andrade Residency, Borda Fatorda, Goa-403602 Pan: Amgpd8687A . . . . . . . Appellant V/S Income Tax Officer, International Taxation Ward, Panaji, Goa. . . . . . . . Respondent Represented Assessee By: Mr Omkar Godbole [‘Ld. Ar’] Revenue By: Mr Ish Gupta [‘Ld. Dr’] Date Of Conclusive Hearing : 02/02/2026 Date Of Pronouncement : 13/02/2026 Order Per G. D. Padmahshali; This Appeal Is Filed U/S 253(1) Of The Income-Tax Act, 1961 [‘The Act’] By The Assessee Challenging Order Dt.
For Appellant: Mr Omkar Godbole [‘Ld. AR’]For Respondent: Mr Ish Gupta [‘Ld. DR’]
Section 143(2)Section 143(3)Section 246ASection 250Section 253Section 253(1)
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Leo Deniz Vs DCIT
ITA No. 150/PAN/2024 AY: 2016-17
true sense, not the number but text of explanation
is determinative in the matter of condonation of
delay and it is worthy to note the Hon'ble Supreme
Court vide para 15 summarized the same in
‘Basawaraj & Anr Vs Special Land Acquisition Officer
