M/S SHREE BALAJI CONCEPTS,MARGAO vs. INCOME TAX OFFICER (INTERNATIONAL TXATION), WARD -1, PANAJI

The appeal of the assessee is allowed in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 73/Pan/2018 Assessment Year: 2012-13

191 and section 205 construct a mandate not to recover tax from the deductor in the event of failure to deduct tax and consequently the order holding the appellant as assessee in default is bad in law, on the facts and circumstances of the case. 7. The learned authorities below failed to appreciate the fact that the payee has filed

M/S KAMAT REAL ESTATE DEVELOPERS,,PANAJI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PANAJI., PANAJI

In the result, appeal of the Assessee is allowed

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

disallowance of interest of Rs.15,68,152/-, examined original assessment records only and no fresh material had come in his possession after completion of original assessment u/s 143(3) of I.T. Act. 6 ITA.No.336/PAN./2018 M/s. Kamat Real Estate Developers, Panaji, Goa. 5. In the facts and circumstances of the case the Commissioner of Income Tax (Appeals) erred

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 (1), PANAJI vs. M/S V. M. SALGAOCAR & BROTHERS (P) LTD., VASCO

Appeals of the Revenue are DISMISSED

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita Nos. 209 To 211/Pan/2019 निर्धारण वषा / Assessment Years : 2005-06 To 2007-08 The Asst. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa . . . . . . . अपीलार्थी / Appellant

disallowance of foreign travel expenses to Ld. CIT(A) for de-nova verification of claim in the light of material placed on records. The consequential order giving effects to above was passed on 28/03/2013 u/s 143(3) r.w.s. 254 of the Act, and same is not the subject matter of appeal before any appellate forum. ITAT-Panaji Page

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 (1), PANAJI vs. M/S V. M. SALGAOCAR & BROTHERS (P) LTD., VASCO

Appeals of the Revenue are DISMISSED

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita Nos. 209 To 211/Pan/2019 निर्धारण वषा / Assessment Years : 2005-06 To 2007-08 The Asst. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa . . . . . . . अपीलार्थी / Appellant

disallowance of foreign travel expenses to Ld. CIT(A) for de-nova verification of claim in the light of material placed on records. The consequential order giving effects to above was passed on 28/03/2013 u/s 143(3) r.w.s. 254 of the Act, and same is not the subject matter of appeal before any appellate forum. ITAT-Panaji Page

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 (1), PANAJI vs. M/S V. M. SALGAOCAR & BROTHERS (P) LTD., VASCO

Appeals of the Revenue are DISMISSED

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita Nos. 209 To 211/Pan/2019 निर्धारण वषा / Assessment Years : 2005-06 To 2007-08 The Asst. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa . . . . . . . अपीलार्थी / Appellant

disallowance of foreign travel expenses to Ld. CIT(A) for de-nova verification of claim in the light of material placed on records. The consequential order giving effects to above was passed on 28/03/2013 u/s 143(3) r.w.s. 254 of the Act, and same is not the subject matter of appeal before any appellate forum. ITAT-Panaji Page

SHRI BEERESHWAR CO-OP CREDIT SOCIETY LTD MADABHAVI,BELAGAVI vs. ITO WARD-2, BELAGAVI, BELAGAVI

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 487/Pan/2025 Assessment Year : 2020-21

disallowed and total income was assessee accordingly by an order dt. 05/09/2022 framed u/s 143(3) r.w.s. 144B of the Act. ITAT-Panaji Page 2 of 7 Shri Beereshwar Co-op. Credit Society Ltd. Vs ITO ITA Nos.487/PAN/2025 AY: 2020-21 3.2 Consequent to aforestated assessment, the Ld. NFeAC initiated penal proceedings u/s 270A by service of notice dt. 30/12/2022