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4 results for “condonation of delay”+ Section 97clear

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Key Topics

Section 201(1)9Section 194A9Section 133A6Section 2016Deduction4Section 253(1)3Section 2503Section 1313TDS3

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 169/PAN/2025[2011-12]Status: DisposedITAT Panaji14 Jan 2026AY 2011-12

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

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

97,144 19,28,375 169/PAN/2025 2010-11 Second Default 2,17,24,095 43,44,819 37,79,976 81,24,795 First Default 3,37,15,200 33,71,520 30,51,226 64,22,746 170/PAN/2025 2011-12 Second Default - - - - First Default 1,11,99,271 11,02,864 10,47,721 21,50,585 171/PAN/2025

Addition to Income3
Survey u/s 133A3

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 171/PAN/2025[2014-15]Status: DisposedITAT Panaji14 Jan 2026AY 2014-15

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

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

97,144 19,28,375 169/PAN/2025 2010-11 Second Default 2,17,24,095 43,44,819 37,79,976 81,24,795 First Default 3,37,15,200 33,71,520 30,51,226 64,22,746 170/PAN/2025 2011-12 Second Default - - - - First Default 1,11,99,271 11,02,864 10,47,721 21,50,585 171/PAN/2025

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 170/PAN/2025[2012-13]Status: DisposedITAT Panaji14 Jan 2026AY 2012-13

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

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

97,144 19,28,375 169/PAN/2025 2010-11 Second Default 2,17,24,095 43,44,819 37,79,976 81,24,795 First Default 3,37,15,200 33,71,520 30,51,226 64,22,746 170/PAN/2025 2011-12 Second Default - - - - First Default 1,11,99,271 11,02,864 10,47,721 21,50,585 171/PAN/2025

KAMADHENU VIVID UDHESHAGALA SOUHARD SAHAKARI NIYAMIT,ATHANI vs. INCOME TAX OFFICER, WARD - 1, BELAGAVI

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

ITA 207/PAN/2025[2015-16]Status: DisposedITAT Panaji16 Sept 2025AY 2015-16

Bench: Shri Pavan Kumar Gadalei T A. Nos. 207/Pan/2025 (A.Y. 2015-16 ) Kamadhenu Vivid Vs I T O, Udheshagala Souhard National E Assessment . Sahakari Niyamita, Centre, Siddeshwar Road, Near Sbi, Delhi. Atheni,Belagavi-591304, . Karnataka. Pan .No.Aabak0473B (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 80P

condone the delay and admit the appeal. 3. The brief facts of the case are that, the assessee is a cooperative credit society and has filed the return of income for the A.Y 2015-16 on 15.03.2016 disclosing a total income of Rs.NIL after claiming deduction u/sec 80P of the Act.Further the case was selected for scrutiny under CASS