APPASAB RAMAPPA LINGAREDDI,BELAGAVI vs. INCOME TAX OFFICER, WARD 2, BELAGAVI, BELAGAVI

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

Bench: Shri Pavan Kumar Gadalei T A. Nos.375/Pan/2025 (A.Y. 2017-18 ) Appasab Ramappa Lingareddi, Vs Ito-Ward-1, 397,Satti, Feroj Khimjibhai Cpx, . At Post-Satti Tal , Civil Hospital Road Athani, Belagavi-590001. Belagavi-591240, Karnataka. Karnataka. Pan No. Ammpl5861G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

condoning the delay in filling the appeal before the CIT(A). 2 ITA. No.375 /PAN/2025 Appasab Ramappa Lingareddi.. 2. The brief facts of the case are that, the assessee has not filed the return of income. The Assessing Officer (AO) based on the information from ITBA data analytics found that the assessee has made substantial cash deposits aggregating

M/S THE QUEPEM URBAN CO-OP. CREDIT SOCIETY LTD.,QUEPEM vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE- 1, MARGAO

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) The Parshwanath Co-Op. Vs Pr.Cit, Hubballi. Credit Society Ltd., 535, 536, 1St Floor, Padmavati Chambers, Kulkarni Galli, Belgaum. Pan: Aaaat 4145 L Appellant Respondent Candolim Urban Co-Op. Credit Vs Ito, Ward-2(1), Society Ltd., St.Joseph Panaji, Goa. Apartment, Near Football Ground, Candolim, Bardez. Pan: Aabac 2053 P Appellant Respondent

delay of 150 days is condoned and both the appeals were heard on merits. 5. That now the only issue remains for adjudication in all these appeals is with regard to claim of deduction u/sec. 80P(2)(d) regarding interest income. At the outset, learned counsel for the assessees submitted that these matters are covered by the earlier decision

THE BARDEZ BAZAR CONSUMERS CO-OPERATIVE SOCIETY LIMITED,MAPUSA vs. ACIT, CIRCLE - 2(1), PANAJI

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) The Parshwanath Co-Op. Vs Pr.Cit, Hubballi. Credit Society Ltd., 535, 536, 1St Floor, Padmavati Chambers, Kulkarni Galli, Belgaum. Pan: Aaaat 4145 L Appellant Respondent Candolim Urban Co-Op. Credit Vs Ito, Ward-2(1), Society Ltd., St.Joseph Panaji, Goa. Apartment, Near Football Ground, Candolim, Bardez. Pan: Aabac 2053 P Appellant Respondent

delay of 150 days is condoned and both the appeals were heard on merits. 5. That now the only issue remains for adjudication in all these appeals is with regard to claim of deduction u/sec. 80P(2)(d) regarding interest income. At the outset, learned counsel for the assessees submitted that these matters are covered by the earlier decision

THE BARDEZ BAZAR CONSUMERS CO-OPERATIVE SOCIETY LIMITED,MAPUSA vs. ACIT, CIRCLE - 2(1), PANAJI

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) The Parshwanath Co-Op. Vs Pr.Cit, Hubballi. Credit Society Ltd., 535, 536, 1St Floor, Padmavati Chambers, Kulkarni Galli, Belgaum. Pan: Aaaat 4145 L Appellant Respondent Candolim Urban Co-Op. Credit Vs Ito, Ward-2(1), Society Ltd., St.Joseph Panaji, Goa. Apartment, Near Football Ground, Candolim, Bardez. Pan: Aabac 2053 P Appellant Respondent

delay of 150 days is condoned and both the appeals were heard on merits. 5. That now the only issue remains for adjudication in all these appeals is with regard to claim of deduction u/sec. 80P(2)(d) regarding interest income. At the outset, learned counsel for the assessees submitted that these matters are covered by the earlier decision

THE SHIRODA PROGRESSIVE URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,PHONDA vs. INCOME TAX OFFICER, WARD -2(3), PANAJI

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) The Parshwanath Co-Op. Vs Pr.Cit, Hubballi. Credit Society Ltd., 535, 536, 1St Floor, Padmavati Chambers, Kulkarni Galli, Belgaum. Pan: Aaaat 4145 L Appellant Respondent Candolim Urban Co-Op. Credit Vs Ito, Ward-2(1), Society Ltd., St.Joseph Panaji, Goa. Apartment, Near Football Ground, Candolim, Bardez. Pan: Aabac 2053 P Appellant Respondent

delay of 150 days is condoned and both the appeals were heard on merits. 5. That now the only issue remains for adjudication in all these appeals is with regard to claim of deduction u/sec. 80P(2)(d) regarding interest income. At the outset, learned counsel for the assessees submitted that these matters are covered by the earlier decision

THE PARSHWANATH CO-OP. CREDIT SOCIETY LIMITED,BELGAUM vs. PR. CIT, HUBBALI

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) The Parshwanath Co-Op. Vs Pr.Cit, Hubballi. Credit Society Ltd., 535, 536, 1St Floor, Padmavati Chambers, Kulkarni Galli, Belgaum. Pan: Aaaat 4145 L Appellant Respondent Candolim Urban Co-Op. Credit Vs Ito, Ward-2(1), Society Ltd., St.Joseph Panaji, Goa. Apartment, Near Football Ground, Candolim, Bardez. Pan: Aabac 2053 P Appellant Respondent

delay of 150 days is condoned and both the appeals were heard on merits. 5. That now the only issue remains for adjudication in all these appeals is with regard to claim of deduction u/sec. 80P(2)(d) regarding interest income. At the outset, learned counsel for the assessees submitted that these matters are covered by the earlier decision

THE CANDOLIM URBAN CO - OPERATIVE CREDIT SOCIETY LIMITED,CANDOLIM, GOA vs. INCOME TAX OFFICER, WARD - 2(1), PANAJI

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) The Parshwanath Co-Op. Vs Pr.Cit, Hubballi. Credit Society Ltd., 535, 536, 1St Floor, Padmavati Chambers, Kulkarni Galli, Belgaum. Pan: Aaaat 4145 L Appellant Respondent Candolim Urban Co-Op. Credit Vs Ito, Ward-2(1), Society Ltd., St.Joseph Panaji, Goa. Apartment, Near Football Ground, Candolim, Bardez. Pan: Aabac 2053 P Appellant Respondent

delay of 150 days is condoned and both the appeals were heard on merits. 5. That now the only issue remains for adjudication in all these appeals is with regard to claim of deduction u/sec. 80P(2)(d) regarding interest income. At the outset, learned counsel for the assessees submitted that these matters are covered by the earlier decision