SMT ALICIA NINETTE FIALHO GONSALVES,ILHAS vs. THE INCOME TAX OFFICER, WARD - 1(3), PANAJI
In the result, appeal of the assessee is allowed in terms of our aforesaid observations
ITA 82/PAN/2018[2012-13]Status: DisposedITAT Panaji05 Apr 2022AY 2012-13
Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No.82/Pan/2018 "नधा"रण वष" / Assessment Year : 2012-13 Smt. Alicia Ninette Fialho Gonsalves H.No.203, Villa Gonsalves, Chimbel, Ilhas, Goa – 403 006 .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(3), Panaji Goa. ……""यथ" / Respondent Assessee By : Shri Jitendra Jain, Advocate Revenue By : Shri Sourabh Nayak, Sr. D.R. सुनवाई क" तार"ख / Date Of Hearing : 25.02.2022 घोषणा क" तार"ख / Date Of Pronouncement : 05.04.2022
For Appellant: Shri Jitendra Jain, AdvocateFor Respondent: Shri Sourabh Nayak, Sr. D.R
Section 139Section 143(3)Section 40
201(1) of the Act, thus, could not have been held as an assessee-in-default, and resultantly, the aforesaid amount in question i.e., Rs.29,00,838/- (supra), could not have been disallowed under Section 40(a)(ia) of the Act. We, thus, in terms of our aforesaid observations set-aside the order of the CIT(A) and vacate
