DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI , BELAGAVI vs. SHRI IDREES MOHAMMED, KALABURAGI
The appeal of the Revenue is partly allowed in aforestated terms
ITA 149/PAN/2023[2017-18]Status: DisposedITAT Panaji01 Apr 2026AY 2017-18
Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2017-2018 Dy. Commissioner Of Income Tax, Central Circle, Belagavi, . . . . . . . Appellant V/S Idrees Mohammed Shop No. 4Cc, New Vegetable Market, Main Road, Kalaburagi, Karnataka-585101. Pan: Aajpi7572E . . . . . . . Respondent Represented Assessee By: Mr Ramesh Mudhol [‘Ld. Ar’] Revenue By: Mr Sashi Saklani [‘Ld. Dr’] Date Of Conclusive Hearing : 11/03/2026 Date Of Pronouncement : 01/04/2026 Order Per G. D. Padmahshali; This Appeal Is Filed By The Revenue U/S 253(2) Of The Income-Tax
For Appellant: Mr Ramesh Mudhol [‘Ld. AR’]For Respondent: Mr Sashi Saklani [‘Ld. DR’]
Section 132Section 133ASection 143(1)Section 143(2)Section 143(3)Section 145(3)Section 246ASection 250Section 253(2)Section 69A
survey action u/s 133A of the Act on 07/09/2017 at the office/business premises of M/s Hussain Cold
Storage, Gulbarga and of M/s Home Spices, Gulbarga were also carried out in which the assessee was a partner, wherein certain incriminating material were found & impounded. Pursuant thereto a statement of the assessee was also recorded.
ITAT-Panaji Page 2 of 30
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