JENNY ELTON VALES,DONA PAULA vs. ITO, WARD - 5, MARGAO

In the result, the appeal of assessee in ITA No

Bench: Shri S.S. Viswanethra Ravi

disallowance of depreciation and addition to house property income. As appellant is covered by section 5A, any change in the total income of the spouse will cause consequential change to her total income, as income so enhanced in husband's case has to be added to her income to be extent of 50

JENNY ELTON VALES,DONA PAULA vs. ITO, WARD - 5, MARGAO

In the result, the appeal of assessee in ITA No

Bench: Shri S.S. Viswanethra Ravi

disallowance of depreciation and addition to house property income. As appellant is covered by section 5A, any change in the total income of the spouse will cause consequential change to her total income, as income so enhanced in husband's case has to be added to her income to be extent of 50

SMT BERTHA D'COSTA,CAVELOSSIM, GOA vs. INCOME TAX OFFICER, WARD -2, MARGAO

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Pavan Kumar Gadalei T A. Nos.158 &159/Pan/2019 (A.Y. 2015-16 ) Shri.Julio D Costa, Vs Ito-Ward-2, H.No.337,Mobor,Cavelossim, Blessings Pioneer Salcete,Goa-403731. Complex, (Pan:Aewpd6709F) Old Market, Margoa-403601,Goa. Smt.Bertha D Costa, Ito-Ward-2, Vs H.No.337,Mobor,Cavelossim, Blessings Pioneer Salcete,Goa-403731. . Complex, (Pan:Aewpd6748N) Old Market, Margoa-403601,Goa. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Shri.Shrinivas Nayak.Ar Revenue By Smt.Manju Thakur.Sr.Dr सुनवाई की तारीख/Date Of Hearing 09.09.2025 घोषणा की तारीख/Date Of Pronouncement 15.09.2025 Order Per Pavan Kumar Gadale, Jm: These Two Appeals Are Filed By The Assesses (Husband & Wife) Against The Separate Orders Of The Cit(A) -1 Panaji Passed U/Sec143(3) & U/Sec 250 Of The Act. The Assesses Are Governed By The Portuguese Civil Code & Provisions Of Section 5A Of The Act. 2. Since The Issues Involved In These Two Appeals Are Common & Identical, Hence They Are Clubbed, Heard & Aconsolidated Order Is Passed. For The Sake Of Convenience

disallowance to that extent and since the assessee is governed by the Portuguese civil code 50% of Rs.10,71,948/- i.e Rs5,35,974/- was added and finally the A.O has assessed the total income of Rs14,14,494/- and passed the order u/sec 143(3) of the Act dated 31.08.2017. 4. Aggrieved by the order, the assessee has filed

SHRI JULIO D'COSTA,CAVELOSIM, GOA vs. INCOME TAX OFFICER, WARD -2, MARGAO

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Pavan Kumar Gadalei T A. Nos.158 &159/Pan/2019 (A.Y. 2015-16 ) Shri.Julio D Costa, Vs Ito-Ward-2, H.No.337,Mobor,Cavelossim, Blessings Pioneer Salcete,Goa-403731. Complex, (Pan:Aewpd6709F) Old Market, Margoa-403601,Goa. Smt.Bertha D Costa, Ito-Ward-2, Vs H.No.337,Mobor,Cavelossim, Blessings Pioneer Salcete,Goa-403731. . Complex, (Pan:Aewpd6748N) Old Market, Margoa-403601,Goa. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Shri.Shrinivas Nayak.Ar Revenue By Smt.Manju Thakur.Sr.Dr सुनवाई की तारीख/Date Of Hearing 09.09.2025 घोषणा की तारीख/Date Of Pronouncement 15.09.2025 Order Per Pavan Kumar Gadale, Jm: These Two Appeals Are Filed By The Assesses (Husband & Wife) Against The Separate Orders Of The Cit(A) -1 Panaji Passed U/Sec143(3) & U/Sec 250 Of The Act. The Assesses Are Governed By The Portuguese Civil Code & Provisions Of Section 5A Of The Act. 2. Since The Issues Involved In These Two Appeals Are Common & Identical, Hence They Are Clubbed, Heard & Aconsolidated Order Is Passed. For The Sake Of Convenience

disallowance to that extent and since the assessee is governed by the Portuguese civil code 50% of Rs.10,71,948/- i.e Rs5,35,974/- was added and finally the A.O has assessed the total income of Rs14,14,494/- and passed the order u/sec 143(3) of the Act dated 31.08.2017. 4. Aggrieved by the order, the assessee has filed

SHRI VENANCIO GONSALVES,CHIMBEL, GOA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PANAJI

Appeal is dismissed in above terms

Bench: Shri Satbeer Singh Godara & Shri Inturi Rama Rao

section 5A of I.T. Act are applicable to them. Similar additions have been made to the returned income of both spouses. The appeal in the case of the wife Smt. Alicia Fialho was passed on 22.12.2017 by CIT (Appeals). Same grounds have been 4 ITA.No.251/PAN./2019 raised in the case of husband, who is the appellant in this case

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI vs. M/S SALITHO ORES PVT. LTD, PANAJI

In the result, appeal of the assessee is allowed

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing) M/S. Salitho Ores Pvt. Ltd., Vs Acit, Circle-1, Salgaocar Bhavan, Altinho, Margao Panaji, Goa. Pan: Aabcs 8859 F Appellant Respondent

disallowance of royalty u/sec. 43B of the Income Tax Act, 1961 (for short, 'the Act') for Rs. 5,58,17,298/-. The AO has discussed this issue at para 3.2 in his order, the relevant part of which is as follows:- “The assessee debited to its P&L account royalty payable relating to the year under consideration to the tune

M/S SALITHO ORES PRIVATE LIMITED,PANAJI vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE - M1, MARGAO

In the result, appeal of the assessee is allowed

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing) M/S. Salitho Ores Pvt. Ltd., Vs Acit, Circle-1, Salgaocar Bhavan, Altinho, Margao Panaji, Goa. Pan: Aabcs 8859 F Appellant Respondent

disallowance of royalty u/sec. 43B of the Income Tax Act, 1961 (for short, 'the Act') for Rs. 5,58,17,298/-. The AO has discussed this issue at para 3.2 in his order, the relevant part of which is as follows:- “The assessee debited to its P&L account royalty payable relating to the year under consideration to the tune

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI vs. M/S SALITHO ORES PVT. LTD, PANAJI

In the result, appeal of the assessee is allowed

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing) M/S. Salitho Ores Pvt. Ltd., Vs Acit, Circle-1, Salgaocar Bhavan, Altinho, Margao Panaji, Goa. Pan: Aabcs 8859 F Appellant Respondent

disallowance of royalty u/sec. 43B of the Income Tax Act, 1961 (for short, 'the Act') for Rs. 5,58,17,298/-. The AO has discussed this issue at para 3.2 in his order, the relevant part of which is as follows:- “The assessee debited to its P&L account royalty payable relating to the year under consideration to the tune

MR. AGNELO SOCORRO JOAQUIM VIEGAS,PANAJI vs. INCOME TAX OFFICER, WARD - 1(5), PANAJI

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 069/Pan/2025 & Sa 06/Pan/2025 Assessment Year : 2011-12 Agnelo Socorro Joaquim Viegas H. No. 373, Galliwaddo, Taleigao, Caranzalem, Goa-403002. Pan : Akapv9049C . . . . . . . Appellant V/S Income Tax Officer, Ward-1(5), Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr Vinesh Pikale [‘Ld. Ar’] Revenue By : Mr Sanket Deshmukh[‘Ld. Dr’] Date Of Conclusive Hearing : 21/08/2025 Date Of Pronouncement : 26/08/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order No. Itba/Apl/S/250/2024-25/1073026397(1) Dt. 07/02/2025 Passed By Addl./Jt. Commissioner Of Income Tax, Appeals(2), Ahmedabad [‘Ld. Cit(A)’] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’] Which In Turn Sprung Out Of Order Of Assessment Dt. 27/12/2018 Passed U/S 143(3) R.W.S. 147 Of The Act By The Income

50 ITR 1(SC)] we upheld the actions of tax authorities in holding the entire cash deposit as unexplained money u/s 69A of the Act. The first ground thus stands dismissed. ITAT-Panaji Page 6 of 11 Agnelo Socorro Joaquim Viegas Vs ITO ITA Nos.069/PAN/2025 AY: 2011-12 7. Next comes to applicability of provisions of section

SADASHIV B DALAWAI,RAIBAG vs. INCOME TAX DEPARTMENT, ASSESSMENT UNIT, DELHI

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 307/Pan/2024 Assessment Year : 2020-21 Sadashiv B Dalawai At Post Shiragur Tal.: Raibag, Dist. Belgaum Pan : Bdrpd7066A . . . . . . . Applicant V/S Income Tax Officer/Itd, Belgaum/New Delhi. . . . . . . . Respondent Appearances Assessee By : Mrs Viramma Muranal [‘Ld. Ar’] Revenue By : Mr M Satish [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 25/02/2025 घोषणा की तारीख / Date Of Pronouncement : 03/03/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order Itba/Nfac/S/250/2024-25/10703226271(1) Dt. 13/11/2024 Passed By The National Faceless Appeal Centre, Delhi [‘Ld. Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 21/09/2022 Passed U/S 144 Of The Act By The National Faceless E-Asstt Centre [‘Ld. Ao’ Hereinafter] Anent To Assessment Year 2020-21[‘Ay’ Hereinafter].

50,000/- made respectively u/s 80G and 80C u/c VI-A of the Act remained unsubstantiated by the assessee, the said claims were also treated as bogus and thus disallowed while framing the assessment to the best of judgement u/s 144 of the Act. The assessee assailed the aforestated addition & disallowances in appeal before the Ld. NFAC, which was dismissed

ALLAVUDDIN UMMARASAB HURAKADLI,MAPUSA vs. INCOME TAX OFFICER, PANAJI

In the result, the appeal filed by the assesse is partly allowed

Bench: Shri Pavan Kumar Gadalei T A. No.229/Pan/2025 (A.Y. 2016-17 ) Allavuddin Unmarasab Vs National Faceless Hurakadli, Assessment Centre, H,No.354, New Delhi-110003 Shetty Wada, Mapusa-403507, Goa.

section 69C of the act and made addition of Rs.4,81,109/- as unexplained expenditure. 3. Further on the second disputed issue, the assesse has claimed deduction u/sec80C of the Act of Rs.1,50,000/- in respect of Housing loan repayment to The Jana Utkarsh Urban Coop credit Society Ltd. Whereas the A.O is of the view that the said

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

BELLAD BAGEWADI KRISHI SEVA SAHAKARI BANK LIMITED,HUKKERI vs. INCOME TAX OFFICER, WARD-1, GOKAK

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshalistay Application Nos.01, 02 & 03/Pan./2023 Arising Out Of Ita.Nos.11, 89 & 116/Pan./2022 Assessment Years 2017-2018, 2018-2019 & 2020-2021 Along With Ita.Nos.11, 89 & 116/Pan./2022 Assessment Years 2017-2018, 2018-2019 & 2020-2021 & Ita.Nos. 05 & 06/Pan./2020 Assessment Years 2007-2008 & 2008-2009 Bellad Bagewadi Krishi Seva The Income Tax Officer, Sahakari Sangh Bellad Ward-1, Bagewadi, Taluka Hukkeri, Dr. Ghogeri Building, Dist. Belagavi – 591 305 Vs. Belgaum Road, State Of Karnataka. Gokak – 591 307. Pan Aaaat0640C State Of Karnataka (Appellant) (Respondent) For Assessee : Shri Shivanand Halbhavi For Revenue : Shri N. Shrikanth Date Of Hearing : 10.07.2023 Date Of Pronouncement : 13.07.2023 Order

disallowing the claim of the 9 ITA.Nos.11, 89 & 116/PAN./2022 S.A.Nos.01, 02 & 03/PAN./2023 & ITA.Nos.05 & 06/PAN./2020 appellant U/s. 80P(2)(d). Alternatively, since the said interest income is attributable to carrying on the business of the appellant society, the same qualifies for deduction U/s. 80P (2)(a)(i) of the Income

BELLAD BAGEWADI KRISHI SEVA SAHAKARI BANK LIMITED,HUKKERI vs. INCOME TAX OFFICER, WARD-1, GOKAK

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshalistay Application Nos.01, 02 & 03/Pan./2023 Arising Out Of Ita.Nos.11, 89 & 116/Pan./2022 Assessment Years 2017-2018, 2018-2019 & 2020-2021 Along With Ita.Nos.11, 89 & 116/Pan./2022 Assessment Years 2017-2018, 2018-2019 & 2020-2021 & Ita.Nos. 05 & 06/Pan./2020 Assessment Years 2007-2008 & 2008-2009 Bellad Bagewadi Krishi Seva The Income Tax Officer, Sahakari Sangh Bellad Ward-1, Bagewadi, Taluka Hukkeri, Dr. Ghogeri Building, Dist. Belagavi – 591 305 Vs. Belgaum Road, State Of Karnataka. Gokak – 591 307. Pan Aaaat0640C State Of Karnataka (Appellant) (Respondent) For Assessee : Shri Shivanand Halbhavi For Revenue : Shri N. Shrikanth Date Of Hearing : 10.07.2023 Date Of Pronouncement : 13.07.2023 Order

disallowing the claim of the 9 ITA.Nos.11, 89 & 116/PAN./2022 S.A.Nos.01, 02 & 03/PAN./2023 & ITA.Nos.05 & 06/PAN./2020 appellant U/s. 80P(2)(d). Alternatively, since the said interest income is attributable to carrying on the business of the appellant society, the same qualifies for deduction U/s. 80P (2)(a)(i) of the Income

BELLAD BAGEWADI KRISHI SEVA SAHAKARI BANK LIMITED,HUKKERI vs. INCOME TAX OFFICER, WARD-1, GOKAK

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshalistay Application Nos.01, 02 & 03/Pan./2023 Arising Out Of Ita.Nos.11, 89 & 116/Pan./2022 Assessment Years 2017-2018, 2018-2019 & 2020-2021 Along With Ita.Nos.11, 89 & 116/Pan./2022 Assessment Years 2017-2018, 2018-2019 & 2020-2021 & Ita.Nos. 05 & 06/Pan./2020 Assessment Years 2007-2008 & 2008-2009 Bellad Bagewadi Krishi Seva The Income Tax Officer, Sahakari Sangh Bellad Ward-1, Bagewadi, Taluka Hukkeri, Dr. Ghogeri Building, Dist. Belagavi – 591 305 Vs. Belgaum Road, State Of Karnataka. Gokak – 591 307. Pan Aaaat0640C State Of Karnataka (Appellant) (Respondent) For Assessee : Shri Shivanand Halbhavi For Revenue : Shri N. Shrikanth Date Of Hearing : 10.07.2023 Date Of Pronouncement : 13.07.2023 Order

disallowing the claim of the 9 ITA.Nos.11, 89 & 116/PAN./2022 S.A.Nos.01, 02 & 03/PAN./2023 & ITA.Nos.05 & 06/PAN./2020 appellant U/s. 80P(2)(d). Alternatively, since the said interest income is attributable to carrying on the business of the appellant society, the same qualifies for deduction U/s. 80P (2)(a)(i) of the Income

BELLAD BAGEWADI KRISHI SEVA SAHAKARI SANGH NIYAMIT,BELAGAVI vs. ASSESSING OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshalistay Application Nos.01, 02 & 03/Pan./2023 Arising Out Of Ita.Nos.11, 89 & 116/Pan./2022 Assessment Years 2017-2018, 2018-2019 & 2020-2021 Along With Ita.Nos.11, 89 & 116/Pan./2022 Assessment Years 2017-2018, 2018-2019 & 2020-2021 & Ita.Nos. 05 & 06/Pan./2020 Assessment Years 2007-2008 & 2008-2009 Bellad Bagewadi Krishi Seva The Income Tax Officer, Sahakari Sangh Bellad Ward-1, Bagewadi, Taluka Hukkeri, Dr. Ghogeri Building, Dist. Belagavi – 591 305 Vs. Belgaum Road, State Of Karnataka. Gokak – 591 307. Pan Aaaat0640C State Of Karnataka (Appellant) (Respondent) For Assessee : Shri Shivanand Halbhavi For Revenue : Shri N. Shrikanth Date Of Hearing : 10.07.2023 Date Of Pronouncement : 13.07.2023 Order

disallowing the claim of the 9 ITA.Nos.11, 89 & 116/PAN./2022 S.A.Nos.01, 02 & 03/PAN./2023 & ITA.Nos.05 & 06/PAN./2020 appellant U/s. 80P(2)(d). Alternatively, since the said interest income is attributable to carrying on the business of the appellant society, the same qualifies for deduction U/s. 80P (2)(a)(i) of the Income

BELLAD BAGEWADI KRISHI SEVA SAHAKARI SSANGH NIYAMIT,HUKKERI vs. ASSESSING OFFICER, NATIONAL E-ASSESSMENT CENTRE, DELHI

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshalistay Application Nos.01, 02 & 03/Pan./2023 Arising Out Of Ita.Nos.11, 89 & 116/Pan./2022 Assessment Years 2017-2018, 2018-2019 & 2020-2021 Along With Ita.Nos.11, 89 & 116/Pan./2022 Assessment Years 2017-2018, 2018-2019 & 2020-2021 & Ita.Nos. 05 & 06/Pan./2020 Assessment Years 2007-2008 & 2008-2009 Bellad Bagewadi Krishi Seva The Income Tax Officer, Sahakari Sangh Bellad Ward-1, Bagewadi, Taluka Hukkeri, Dr. Ghogeri Building, Dist. Belagavi – 591 305 Vs. Belgaum Road, State Of Karnataka. Gokak – 591 307. Pan Aaaat0640C State Of Karnataka (Appellant) (Respondent) For Assessee : Shri Shivanand Halbhavi For Revenue : Shri N. Shrikanth Date Of Hearing : 10.07.2023 Date Of Pronouncement : 13.07.2023 Order

disallowing the claim of the 9 ITA.Nos.11, 89 & 116/PAN./2022 S.A.Nos.01, 02 & 03/PAN./2023 & ITA.Nos.05 & 06/PAN./2020 appellant U/s. 80P(2)(d). Alternatively, since the said interest income is attributable to carrying on the business of the appellant society, the same qualifies for deduction U/s. 80P (2)(a)(i) of the Income

M/S R. S. SHETYE & BROS,PANAJI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -1(1), PANAJI

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. No.37/Pan/2023 (A.Y.2016-17) R.S.Shetye & Bros, Vs Acit 1(1), Flat.No.14, 1 St Floor, Aaykar Bhavan, . Trionara Apartments, Edc, Patto, New Muncipal Market, Panjim Panaji- Goa-403001. Goa-403001. Pan .No.Aabfr9785N (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

disallowance of claim of expenses on stamp duty and registration charges of mining lease. 2. The brief facts of the case are that, the assessee is a partnership firm and is engaged in the business of mining 2 ITA. No.37/PAN/2023 R.S.Shetye and Bros. of Iron Ore extraction and selling .The assesse has filed the return of income for A.Y.2016-17