PRIYADARSHANI MAHILA CO-OP CR. SOCIETY LTD,BELAGAVI vs. DCIT, CPC, BANGALORE

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 032/Pan/2025 Assessment Year : 2019-20 Priyadarshani Mahila Co-Op. Society Ltd. At Post: Kognoli, Ta.: Nippani Dist. Belagavi. Pan : Aabap2582L . . . . . . . Appellant

D. PADMAHSHALI; By the captioned appeal the assessee impugns DIN & Order 1071587108(1) dt. 26/12/2024 passed by the Addl./Jt. Commissioner of Income Tax Appeals-1, Surat [‘Ld. CIT(A)’ hereinafter] u/s 250 of the Income-tax Act, 1961 [‘the Act’ hereinafter] which in turn arisen out of order of intimation processed dt. 16/04/2020 passed u/s 143(1

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

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

D. PADMAHSHALI, ACCOUNTANT MEMBER Sr ITA No Assessment Year Appellant Respondent 1 175/PAN/2025 2018-19 2 176/PAN/2025 2019-20 M/s Potdar Brothers Dy./Asstt. Commissioner PAN : AABFP5440N of Income Tax, Central 3 177/PAN/2025 2020-21 3125, Khade Bazar, Circle, Belagavi Belagavi-590001. 4 179/PAN/2025 2021-22 5 180/PAN/2025 2022-23 Appearances Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

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

D. PADMAHSHALI, ACCOUNTANT MEMBER Sr ITA No Assessment Year Appellant Respondent 1 175/PAN/2025 2018-19 2 176/PAN/2025 2019-20 M/s Potdar Brothers Dy./Asstt. Commissioner PAN : AABFP5440N of Income Tax, Central 3 177/PAN/2025 2020-21 3125, Khade Bazar, Circle, Belagavi Belagavi-590001. 4 179/PAN/2025 2021-22 5 180/PAN/2025 2022-23 Appearances Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

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

D. PADMAHSHALI, ACCOUNTANT MEMBER Sr ITA No Assessment Year Appellant Respondent 1 175/PAN/2025 2018-19 2 176/PAN/2025 2019-20 M/s Potdar Brothers Dy./Asstt. Commissioner PAN : AABFP5440N of Income Tax, Central 3 177/PAN/2025 2020-21 3125, Khade Bazar, Circle, Belagavi Belagavi-590001. 4 179/PAN/2025 2021-22 5 180/PAN/2025 2022-23 Appearances Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

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

D. PADMAHSHALI, ACCOUNTANT MEMBER Sr ITA No Assessment Year Appellant Respondent 1 175/PAN/2025 2018-19 2 176/PAN/2025 2019-20 M/s Potdar Brothers Dy./Asstt. Commissioner PAN : AABFP5440N of Income Tax, Central 3 177/PAN/2025 2020-21 3125, Khade Bazar, Circle, Belagavi Belagavi-590001. 4 179/PAN/2025 2021-22 5 180/PAN/2025 2022-23 Appearances Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

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

D. PADMAHSHALI, ACCOUNTANT MEMBER Sr ITA No Assessment Year Appellant Respondent 1 175/PAN/2025 2018-19 2 176/PAN/2025 2019-20 M/s Potdar Brothers Dy./Asstt. Commissioner PAN : AABFP5440N of Income Tax, Central 3 177/PAN/2025 2020-21 3125, Khade Bazar, Circle, Belagavi Belagavi-590001. 4 179/PAN/2025 2021-22 5 180/PAN/2025 2022-23 Appearances Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI, PANAJI, GOA vs. BAGKIYA CONSTRUCTIONS PVT. LTD, GOA

The appeal of the Revenue is partly allowed in aforestated terms

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2017-2018 Asstt. Commissioner Of Income Tax, Central Circle, Panaji, Goa. . . . . . . . Appellant V/S M/S Bagkiya Construction Pvt. Ltd. Sf-3, Building No.-3. Techno Cidade, Chogam Rd., Alto Porvorim, Goa-403521. Pan: Aaccb9382M . . . . . . . Respondent Represented Assessee By: None For The Respondent Revenue By: Mr Senthil Kumar [‘Ld. Dr’] Date Of Conclusive Hearing : 29/01/2026 Date Of Pronouncement : 27/02/2026 Order Per G. D. Padmahshali; This Revenue’S Appeal Filed U/S 253(2) Of The Income- Tax Act, 1961 [‘The Act’] Challenges The Order Dt. 29/05/2023 Passed U/S 250 Of The Act By Commissioner Of Income Tax(Appeals-2), Panaji [‘Ld. Cit(A)’] Which In Turn Wheeled From The Order Dt. 25/08/2021 Passed U/S 147 Of The Act By Acit, Central Circle, Panaji, Goa [‘Ld. Ao’] Anent To Assessment Year 2017-18.[‘Ay’]

D. PADMAHSHALI; This Revenue’s appeal filed u/s 253(2) of the Income- tax Act, 1961 [‘the Act’] challenges the order dt. 29/05/2023 passed u/s 250 of the Act by Commissioner of Income Tax(Appeals-2), Panaji [‘Ld. CIT(A)’] which in turn wheeled from the order dt. 25/08/2021 passed u/s 147 of the Act by ACIT, Central Circle, Panaji

THE HIND CO-OPERATIVE HOUSING SOCIETY LIMITED,BELGAVI vs. INCOME TAX OFFICER, WARD - 1(2), BELAGAVI

The appeal of the assessee is ALLOWED

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 038/Pan/2023 निर्धारण वषा / Assessment Year : 2017-18 Hind Co-Operative Housing Society Ltd., 131, Hindwadi, Belgaum, Karnataka-590011 Pan: Aacat4514B . . . . . . . अपीलार्थी / Appellant बिधम / V/S Income Tax Officer, Ward-1(2), Belgaum . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Pramod Vaidya [‘Ld. Ar’] Revenue By : Mr N. Shrikanth [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 07/08/2023 घोषणा की तारीख / Date Of Pronouncement : 01/09/2023 आदेश / Order Per G. D. Padmahshali, Am; Against The Impugned Din & Order No. Itba/Nfac/S/250/2022- 23/1048023500(1) Dt. 15/12/2022 Passed U/S 250 Of Income-Tax Act, 1961 [‘The Act’ Hereafter] By National Faceless Appeal Centre, Delhi [‘Nfac’ Hereafter] The Present Appeal Is Instituted U/S 253(1) Of The Act For Assessment Year 2017-18 [‘Ay’ Hereinafter].

131, Hindwadi, Belgaum, Karnataka-590011 PAN: AACAT4514B . . . . . . . अपीलार्थी / Appellant बिधम / V/s Income Tax Officer, Ward-1(2), Belgaum . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr Pramod Vaidya [‘Ld. AR’] Revenue by : Mr N. Shrikanth [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 07/08/2023 घोषणा की तारीख / Date of Pronouncement : 01/09/2023 आदेश / ORDER PER G. D. PADMAHSHALI, AM; Against

CENTRE FOR INCUBATION AND BUSINESS ACCELERATION,VERNA vs. CENTRALIZE PROCESSING CENTRE, INCOME TAX DEPARTMENT, BENGALURU

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.152/Pan/2025 (A.Y.2024-25 ) Centre For Incubation & Vs. I T O- Exemption, Business Acceleration, Ward-1, Angel Charities, Pundalik Niwas, Angel Ashram, Panaji-403001, Verna, Salcete, Goa. Goa-403722. Pan/Gir No. Aafcc5621B (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Appellant By Shri.Mahendra Gohel.Ar Revenue By Smt. Rijula Uniyal. Sr.Dr सुनवाई की तारीख/Date Of Hearing 18.11.2025 घोषणा की तारीख/Date Of Pronouncement 26.11.2025 Order Per Pavan Kumar Gadale, Jm:

D PADMAHSHALI ACCOUNTANT MEMBER I T A. Nos.152/PAN/2025 (A.Y.2024-25 ) Centre for incubation and Vs. I T O- Exemption, business acceleration, Ward-1, Angel Charities, Pundalik Niwas, Angel Ashram, Panaji-403001, Verna, Salcete, Goa. Goa-403722. PAN/GIR No. AAFCC5621B (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Appellant by Shri.Mahendra Gohel.AR Revenue by Smt. Rijula Uniyal. Sr.DR सुनवाई की तारीख/Date of Hearing 18.11.2025 घोषणा

INCOME TAX OFFICER, WARD 1(2), BELAGAVI vs. SH. GIRISH PRAKASH VERNEKAR, BELAGAVI

In the result, the appeal filed by the Revenue is dismissed and the cross objection

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

131 was issued to Rajesh Exports. Simultaneously appellant also by RPAD letter dated 9-12- 2016 requested Rajesh Exports to furnish the details in respect of alleged Cash Sales of Rs.4,37,07,261/-. However, there was absolutely no response from Rajesh Exports. However, assessments for all the years were finalized by the assessing Officer vide assessment Order dated