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4 results for “disallowance”+ Section 275clear

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Key Topics

Deduction4Disallowance4Section 80P(2)(a)3Condonation of Delay3Revision u/s 2633Section 2632Section 402Section 194A(3)(iv)2

SHRI NITIN A SHIRGURKAR,BELGAVI vs. PR. CIT, HUBBALI

In the result, the appeal of the assessee is allowe

ITA 77/PAN/2020[2015-16]Status: DisposedITAT Panaji13 May 2022AY 2015-16

Bench: Dr. M. L. Meena & Shri Anikesh Banerjee

Section 143(3)Section 14ASection 194A(3)(iii)Section 194A(3)(iv)Section 263Section 40

disallowance, deduction, etc., it is incumbent upon the Commissioner not to exercise his suomotu revisional incumbent upon the Commissioner not to exercise his suomotu revisional incumbent upon the Commissioner not to exercise his suomotu revisional powers unless supported by adequate reasons for doing so; that if a query is nless supported by adequate reasons for doing so; that

SHRI JINNAPPANNA CHOUGULE LALBAHADUR CREDIT SOUHARD SAHAKARI SANGH NIYAMIT,BELGAUM vs. INCOME TAX OFFICER, BELGAUM

In the result, the three appeals filed by the assessee are partly allowed for statistical purposes

ITA 274/PAN/2025[2015-16]Status: DisposedITAT Panaji07 Jan 2026AY 2015-16

Bench: Shri Pavan Kumar Gadalei T A. Nos.274,275 & 276/Pan/2025 (A.Y. 2015-16,2017-18 & 2018-19 ) Shri Jinnappanna Chougule Vs I T O, Lalbahadur Credit Souhard National E Assessment . Sahakari Niyamit, Centre, 2471,Lalbahadur Delhi. Akkamahadevi Chowk, Shirguppi Athani, Belagavi-591242, Karnataka. Pan .No. Aagas8466F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 80P(2)(a)

275 & 276/PAN/2025 (A.Y. 2015-16,2017-18 & 2018-19 ) Shri Jinnappanna Chougule Vs I T O, Lalbahadur Credit Souhard National e Assessment . Sahakari Niyamit, Centre, 2471,Lalbahadur Delhi. Akkamahadevi Chowk, Shirguppi Athani, Belagavi-591242, Karnataka. PAN .No. AAGAS8466F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Jaykumar Patil.AR Revenue by Smt.Rijula Uniyal.Sr.DR सुनवाई की तारीख/Date of Hearing 05.01.2026 घोषणा की तारीख

SHRI JINNAPPANNA CHOUGULE LALBAHADUR CREDIT SOUHARD SAHAKARI SANGH NIYAMIT,BELGAUM vs. INCOME TAX OFFICER, BELGAUM

In the result, the three appeals filed by the assessee are partly allowed for statistical purposes

ITA 276/PAN/2025[2018-19]Status: DisposedITAT Panaji07 Jan 2026AY 2018-19

Bench: Shri Pavan Kumar Gadalei T A. Nos.274,275 & 276/Pan/2025 (A.Y. 2015-16,2017-18 & 2018-19 ) Shri Jinnappanna Chougule Vs I T O, Lalbahadur Credit Souhard National E Assessment . Sahakari Niyamit, Centre, 2471,Lalbahadur Delhi. Akkamahadevi Chowk, Shirguppi Athani, Belagavi-591242, Karnataka. Pan .No. Aagas8466F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 80P(2)(a)

275 & 276/PAN/2025 (A.Y. 2015-16,2017-18 & 2018-19 ) Shri Jinnappanna Chougule Vs I T O, Lalbahadur Credit Souhard National e Assessment . Sahakari Niyamit, Centre, 2471,Lalbahadur Delhi. Akkamahadevi Chowk, Shirguppi Athani, Belagavi-591242, Karnataka. PAN .No. AAGAS8466F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Jaykumar Patil.AR Revenue by Smt.Rijula Uniyal.Sr.DR सुनवाई की तारीख/Date of Hearing 05.01.2026 घोषणा की तारीख

SHRI JINNAPPANNA CHOUGULE LALBAHADUR CREDIT SOUHARD SAHAKARI SANGH NIYAMIT,2471, LALBAHADUR AKKAMAHADEVI CHOWK, SHIRGUPPI ATH vs. INCOME TAX OFFICER, BELGAUM

In the result, the three appeals filed by the assessee are partly allowed for statistical purposes

ITA 275/PAN/2025[2017-18]Status: DisposedITAT Panaji07 Jan 2026AY 2017-18

Bench: Shri Pavan Kumar Gadalei T A. Nos.274,275 & 276/Pan/2025 (A.Y. 2015-16,2017-18 & 2018-19 ) Shri Jinnappanna Chougule Vs I T O, Lalbahadur Credit Souhard National E Assessment . Sahakari Niyamit, Centre, 2471,Lalbahadur Delhi. Akkamahadevi Chowk, Shirguppi Athani, Belagavi-591242, Karnataka. Pan .No. Aagas8466F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 80P(2)(a)

275 & 276/PAN/2025 (A.Y. 2015-16,2017-18 & 2018-19 ) Shri Jinnappanna Chougule Vs I T O, Lalbahadur Credit Souhard National e Assessment . Sahakari Niyamit, Centre, 2471,Lalbahadur Delhi. Akkamahadevi Chowk, Shirguppi Athani, Belagavi-591242, Karnataka. PAN .No. AAGAS8466F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee by Shri.Jaykumar Patil.AR Revenue by Smt.Rijula Uniyal.Sr.DR सुनवाई की तारीख/Date of Hearing 05.01.2026 घोषणा की तारीख