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49 results for “disallowance”+ Section 31(1)clear

Sorted by relevance

Mumbai3,216Delhi2,853Chennai858Ahmedabad691Bangalore616Jaipur555Hyderabad522Kolkata492Pune327Chandigarh281Indore230Raipur227Surat190Rajkot177Visakhapatnam137Cochin137Amritsar120Nagpur103Lucknow98SC88Allahabad65Guwahati65Jodhpur54Ranchi53Panaji49Cuttack46Patna41Agra40Dehradun23Jabalpur11Varanasi7A.K. SIKRI ROHINTON FALI NARIMAN2MADAN B. LOKUR S.A. BOBDE1H.L. DATTU S.A. BOBDE1ASHOK BHAN DALVEER BHANDARI1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1

Key Topics

Condonation of Delay31Section 143(3)22Section 43B21Addition to Income17Disallowance16Section 15415Section 15514Section 143(1)13Section 14A12Section 250

PRIME MINERAL EXPORTS PRIVATE LIMITED (NOW AMALGAMATED WITH FOMENTO RESOURCES PRIVATE LIMITED),PANAJI vs. JOINT COMMISSIONER OF INCOME TAX, RANGE - 1, PANAJI

The appeal stands partly allowed for statistical purpose in aforestated terms

ITA 3/PAN/2023[2009-10]Status: DisposedITAT Panaji05 Jun 2025AY 2009-10

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 003/Pan/2023 Assessment Year : 2009-10 Prime Mineral Exports Pvt. Ltd. (Now Amalgamated With Fomento Resources Pvt. Ltd.) 102, 1St Fl. Kamat Metropolis-1, Behind Caculo Mall, St. Inez, Panaji, Goa-403001. . . . . . . .Appellant Pan : Aadcp1647E V/S Jt. Commissioner Of Income Tax, . . . . . . . Respondent Range-1, Panaji, Goa

For Appellant: Mr Nishant Thakkar [‘Ld. AR’]For Respondent: Mr M. Satish [‘Ld. DR’]
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 246ASection 250Section 253(1)

Showing 1–20 of 49 · Page 1 of 3

9
Section 37(1)6
Depreciation6
Section 41(1)
Section 4I

section 14A of the Act vis- à-vis determination of such amount of disallowance u/c (iii) of rule 8D(2) of IT Rules. In view thereof, we do find any merit in the contention of the appellant and flaw in the action of tax authorities in invoking the former provisions for disallowance of expenditure. As a result, the contentions

DAMODAR MANGALJI & COMPANY LIMITED,PANAJI vs. THE JOINT COMMISSIONER OF INCOME TAX, RANGE - 1, PANAJI

Appeals stands DISMISSED

ITA 34/PAN/2025[2011-12]Status: DisposedITAT Panaji18 Dec 2025AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 034 & 035/Pan/2025 Assessment Year : 2011-12 & 2014-15 Damodar Mangalji & Company Ltd. Damodar Niwas, 1St Floor, Mc Road, Panaji, Goa-403001. Pan : Aaacd6880G . . . . . . . Appellant V/S Jt./Asstt. Commissioner Of Income Tax, Range-1/Circle-1(1), Goa. . . . . . . . Respondent Appearances Assessee By : Adv Rahul Sarda [‘Ld. Ar’] Revenue By : Mr M Satish [‘Ld. Dr’] Date Of Conclusive Hearing : 20/11/2025 Date Of Pronouncement : 18/12/2025 Order Per G. D. Padmahshali; The Captioned Twin Appeals Of Assessee Instituted U/S 253(1) Of The Income-Tax Act, 1961 [‘The Act’] Are Directed Against Separate Din & Order 1070138041(1) Dt. 08/11/2024 & 1070321994(1) Dt. 13/11/2024 Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Ld. Nfac/Cit(A)’] Which Sprang From Assessment Orders Passed U/S 143(3) Of The Act Anent To Assessment Years 2011-12 & 2014-15 [‘Ay’].

For Appellant: Adv Rahul Sarda [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 143(1)Section 143(3)Section 14ASection 250Section 253(1)Section 253(3)Section 37(1)Section 40(1)(i)

1) or 253(2) of the Act is required to be filed within two months from the end of the month in which order sought to be appealed is communicated to the assessee. In view thereof the present twin appeals are filed with a 19 days delay. Thus these appeals are filed beyond the statutory period of two month from

DAMODAR MANGALJI & COMPANY LIMITED,PANAJI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI

Appeals stands DISMISSED

ITA 35/PAN/2025[2014-15]Status: DisposedITAT Panaji18 Dec 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 034 & 035/Pan/2025 Assessment Year : 2011-12 & 2014-15 Damodar Mangalji & Company Ltd. Damodar Niwas, 1St Floor, Mc Road, Panaji, Goa-403001. Pan : Aaacd6880G . . . . . . . Appellant V/S Jt./Asstt. Commissioner Of Income Tax, Range-1/Circle-1(1), Goa. . . . . . . . Respondent Appearances Assessee By : Adv Rahul Sarda [‘Ld. Ar’] Revenue By : Mr M Satish [‘Ld. Dr’] Date Of Conclusive Hearing : 20/11/2025 Date Of Pronouncement : 18/12/2025 Order Per G. D. Padmahshali; The Captioned Twin Appeals Of Assessee Instituted U/S 253(1) Of The Income-Tax Act, 1961 [‘The Act’] Are Directed Against Separate Din & Order 1070138041(1) Dt. 08/11/2024 & 1070321994(1) Dt. 13/11/2024 Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Ld. Nfac/Cit(A)’] Which Sprang From Assessment Orders Passed U/S 143(3) Of The Act Anent To Assessment Years 2011-12 & 2014-15 [‘Ay’].

For Appellant: Adv Rahul Sarda [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 143(1)Section 143(3)Section 14ASection 250Section 253(1)Section 253(3)Section 37(1)Section 40(1)(i)

1) or 253(2) of the Act is required to be filed within two months from the end of the month in which order sought to be appealed is communicated to the assessee. In view thereof the present twin appeals are filed with a 19 days delay. Thus these appeals are filed beyond the statutory period of two month from

MRS VINI P. KENI,PANAJI vs. INCOME TAX OFFICER, WARD - 1(3), PANAJI

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

ITA 112/PAN/2022[2014-15]Status: DisposedITAT Panaji20 Mar 2025AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 112/Pan/2022 (A.Y. 2014-15 ) Vini Prasad Keni, Vs Ito-Ward-1(3), Keni Building, Aayakar Bhavan, . Dr.Dada Vaidhya Road, Panaji-403001, Panjim-403001, Goa. Goa. . Pan .No. Adppk9767N (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By Shri D.E.Robinson.Ar Revenue By Sri Narender Reddy.Sr.Dr सुनवाई क" तार"ख/Date Of Hearing 25.02.2025 घोषणा क" तार"ख/Date Of Pronouncement 20.03.2025 Order Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assesse Against The Order Of Nfac/ Cit(A) Passed U/Sec 143(3) & U/Sec 250 Of The Act. 2. At The Time Of Hearing, The Ld.Ar Of The Assessee Submitted That There Is A Delay Of 13 Days In Filing The Appeal Before The Hon’Ble Tribunal & The Assesse Has Filed The Affidavit For Condonation Of Delay. Whereas, The Facts Mentioned In The Affidavit Are Reasonable & The Ld. Dr Has No Specific Objections. Accordingly, We Condone The Delay & Admit The Appeal. The Assessee Has Raised

Section 14ASection 194CSection 40

31,650/-. Subsequently the case was selected for limited scrutiny under CASS and the notice u/sec143(2) and u/sec142(1) of the Act along with questionnaire are issued. In compliance, the Ld.AR of the assesse appeared from time to time and submitted the information and details. The Assessing Officer (AO) on perusal of financial statements and information find that

SHRI JAI JINENDRA CREDIT SOUHARDA SAHAKARI LIMITED,BELAGAVI vs. INCOME TAX OFFICER WARD 1 NIPANI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 40/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence, AO concluded that the appellant

PRATHAMIK KRISHI PATTIN SAHAKARI SANGH NIYAMIT LTD BHOJ,BHOJ vs. INCOME TAX OFFICER, WARD-1, NIPANI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 272/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence, AO concluded that the appellant

VARDHAMAN URBAN CO-OP CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER WARD 4 BELGAUM, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 42/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence, AO concluded that the appellant

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. DCIT/ACIT, NEAC, DELHI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 287/PAN/2024[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence, AO concluded that the appellant

HAVYAKA CREDIT SOUHARDA SAHAKARI NIYAMITA,KUMTA vs. INCOME TAX OFFICER, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 36/PAN/2025[2014-15]Status: DisposedITAT Panaji28 Nov 2025AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence, AO concluded that the appellant

VIVIDODDSHESHA PRATHAMIK GRAMEEN KRUSHI SAHAKARI SANGH NIYAMIT SOUDATTI,SOUDATTI vs. INCOME TAX OFFICER WARD-4, BELGAUM, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 27/PAN/2025[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence, AO concluded that the appellant

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PANAJI, AYAKAR BHAWAN vs. VPK URBAN COOPERATIVE CREDIT SOCIETY , VPK BHAWAN

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 252/PAN/2024[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence, AO concluded that the appellant

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI, GOA

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 286/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence, AO concluded that the appellant

THE ADARSH MULTIPURPOSE CO-OPERATIVE SOCIETY,BELAGAVI vs. INCOME TAX OFFICER WARD 1-(2) , BELAGAVI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 245/PAN/2024[2016-17]Status: DisposedITAT Panaji28 Nov 2025AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence, AO concluded that the appellant

SAMARTH URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. PR. COMMISSIONER OF INCOME TAX , BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 152/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence, AO concluded that the appellant

SHRI BASAVESHWAR URBAN CO OPERATIVE CREDIT SOCIETY LTD,BELAGAVI vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 180/PAN/2024[2020-2021]Status: DisposedITAT Panaji28 Nov 2025AY 2020-2021

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence, AO concluded that the appellant

THE MARATHA URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER, WARD - 5, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 301/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence, AO concluded that the appellant

SHRI BASAVESHWAR URBAN CO OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTRE, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 179/PAN/2024[2018-2019]Status: DisposedITAT Panaji28 Nov 2025AY 2018-2019

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence, AO concluded that the appellant

BASAV SOUHARDA CREDIT SAHAKARI NIYAMIT BAILHONGAL,BAILHONGALA vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTER, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 190/PAN/2024[2020-2021]Status: DisposedITAT Panaji28 Nov 2025AY 2020-2021

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence, AO concluded that the appellant

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 255/PAN/2024[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence, AO concluded that the appellant

KUMTA ADIKE MARATA SOPUHARDA SAHAKARI SANGH NIYAMIT,KUMTA vs. INCOME TAX OFFICER, WARD - 2, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 153/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

1 lakh or more and thirdly, by laws of the co-operative society do not permit admission of any other co- operative society as a member, it would be regarded to be primary co- operative bank. According to the AO, the primary object and principal business of the assessee was transaction of banking business. Hence, AO concluded that the appellant