VGM EXPORT,VASCO vs. JOINT COMMISSIONER OF INCOME TAX, MARGAO

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 114/Pan/2023 Assessment Year : 2010-11 Vgm Export Suvarn Bandekar Building, Swatantra Path, Vasco, Goa Pan : Aaafv6197P . . . . . . . Applicant V/S Joint Commissioner Of Income Tax, Margao Range, Margao. . . . . . . . Respondent Appearances Assessee By : Mr P B Deshpande [‘Ld. Ar’] Revenue By : Mr Ravindra Hattalli [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 20/02/2025 घोषणा की तारीख / Date Of Pronouncement : 25/02/2025

house property where assessee holds more than allowed number of units is brought to tax by expressed deeming fiction. Likewise

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

house property income. As appellant is covered by section 5A, any change in the total income of the spouse will

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

house property income. As appellant is covered by section 5A, any change in the total income of the spouse will

ASHOK APPAJI PATIL,BELGAUM vs. INTL. TAXATION WARD, PANAJI, PANAJI

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A.No.49/Pan/2025 (A.Y.2016-17) Ashok Appaji Patil, Vs. I T O, 3338/1A,Sankalp International Taxation, Building, 3 Floor, Gondhalli Galli, Reac, Belagavi-590001, Panaji-403001, Karnataka. Goa. Pan/Gir No:Aqopp2917M Appellant .. Respondent Appellant By : Letter Dt 1-07-2025. Respondent By : Smt.Rijula Uniyal.Sr.Dr Date Of Hearing 02.07.2025 Date Of Pronouncement 03.07.2025 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed The Appeal Against The Order Of The Assessing Officer Passed U/S 144 R.W.S 144C(13) Of The Income Tax Act, 1961 Passed In Pursuance To The Directions Of The Dispute Resolution Panel (Drp) U/S 144C(5) Of The Act. The Assessee Has Raised Grounds Of Appeal Challenging The Action Of Lower Authorities Drp/Ao Partly Sustaining The Addition Without Providing

property. The assessee has filed the explanations along with sources and housing loan with respect to purchase of two flats

M/S PRATEEK ALLOYS PVT. LTD.,PANAJI vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PANAJI

In the result, the appeals of the assessee are allowed and the appeal of the Revenue is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 75/Pan/2018 Assessment Year: 2014-15

Properties LLP, a Limited Liability Partnership incorporated and registered under the provisions of Limited Liability Partnership Act. 2008 and having its registered office at Omkar House

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI vs. PRATEEK ALLOYS PRIVATE LIMITED, PANAJI

In the result, the appeals of the assessee are allowed and the appeal of the Revenue is dismissed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 75/Pan/2018 Assessment Year: 2014-15

Properties LLP, a Limited Liability Partnership incorporated and registered under the provisions of Limited Liability Partnership Act. 2008 and having its registered office at Omkar House

M/S DELHI BEST COLLECTION,GOKAK vs. INCOME TAX OFFICER, WARD - 1, GOKAK

The appeal stands dismissed

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 065/Pan/2025 Assessment Year : 2021-22

property dispute in the court of law, the appellant firm yet to validly execute dissolution and therefore in reality the appellant firm yet to be dissolved. In the absence of valid dissolution executed by the partners for all the reasons, the appellant firms continues its existence in the eye of law thus under the provisions of the Act. Thus

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

In the result, the appeal of the assessee is allowe

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

property 7 I.T.A. No. 77/PAN/2020 I.T.A. No. 77/PAN/2020 Assessment Year: 2015 Assessment Year: 2015-16 Shri Nitin A. Shirgurkar Shri Nitin A. Shirgurkar at Bangalore, were not properly examined and verified by the ld. AO during the at Bangalore, were not properly examined and verified by the ld. AO during the at Bangalore, were not properly examined and verified

BELGAUM COAL & COKE CONSUMER CO-OP ASSOCIATION LTD,BELGAUM vs. ITO, WARD - 1(1), BELGAVI

The appeal of the assessee is partly allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 102/Pan/2018 "नधा"रण वष" / Assessment Year : 2010-11 Belgaum Coal & Coke Consumer Co-Operative Association Ltd. Khanapur Road, Udyambag, Belgaum-590 008. Pan : Aaaat4615M .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Belagavi. ……""यथ" / Respondent

Housing Society Ltd. Vs. ITO (2017) 46 CCH 52 (Mum). Accordingly, finding no justification on the part of the Pr. CIT, who in exercise of his powers under Sec. 263, had dislodged the view that was taken by the A.O as regards the eligibility of the assessee towards claim of deduction under Sec. 80P(2)(d), we „set aside

BEIERSDORF INDIA (P) LTD.,PANAJI vs. INCOME TAX OFFICER, WARD - 2(4),, PANAJI

In the result, appeal of assessee is partly allowed

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

house was not able to clear our dues. The outstanding of Rs.4.8 crores against the broker’s name in effect represented the value of sales/closing stock as of the cut-off date due to the abrupt closure of trading on NSEL for no fault of the assessee. Let alone any connivance, the assessee did not even have any hint

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 (1), PANAJI vs. M/S V. M. SALGAOCAR & BROTHERS (P) LTD., VASCO

Appeals of the Revenue are DISMISSED

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita Nos. 209 To 211/Pan/2019 निर्धारण वषा / Assessment Years : 2005-06 To 2007-08 The Asst. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa . . . . . . . अपीलार्थी / Appellant

House, F.L. Gomes Road, Vasco Da Gama, Goa. PAN: AAACV 5950 B . . . . . . .प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr Ketan Ved [‘Ld. AR’] Revenue by : Mr N. Shrikanth [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 13/07/2023 घोषणा की तारीख / Date of Pronouncement : 03/10/2023 आदेश / ORDER Per Bench: These three appeals of the Revenue are directed against the common

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 (1), PANAJI vs. M/S V. M. SALGAOCAR & BROTHERS (P) LTD., VASCO

Appeals of the Revenue are DISMISSED

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita Nos. 209 To 211/Pan/2019 निर्धारण वषा / Assessment Years : 2005-06 To 2007-08 The Asst. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa . . . . . . . अपीलार्थी / Appellant

House, F.L. Gomes Road, Vasco Da Gama, Goa. PAN: AAACV 5950 B . . . . . . .प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr Ketan Ved [‘Ld. AR’] Revenue by : Mr N. Shrikanth [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 13/07/2023 घोषणा की तारीख / Date of Pronouncement : 03/10/2023 आदेश / ORDER Per Bench: These three appeals of the Revenue are directed against the common

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 (1), PANAJI vs. M/S V. M. SALGAOCAR & BROTHERS (P) LTD., VASCO

Appeals of the Revenue are DISMISSED

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita Nos. 209 To 211/Pan/2019 निर्धारण वषा / Assessment Years : 2005-06 To 2007-08 The Asst. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa . . . . . . . अपीलार्थी / Appellant

House, F.L. Gomes Road, Vasco Da Gama, Goa. PAN: AAACV 5950 B . . . . . . .प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr Ketan Ved [‘Ld. AR’] Revenue by : Mr N. Shrikanth [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 13/07/2023 घोषणा की तारीख / Date of Pronouncement : 03/10/2023 आदेश / ORDER Per Bench: These three appeals of the Revenue are directed against the common

SANJAY ATCHUT POY RAITURCAR,MARGAO vs. ITO, WARD - 4 , MARGAO

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon. & (Through Virtual Hearing)

House, Rua Padre Miranda, Margao, Goa. PAN: ADJPP 0902 G Appellant Respondent Assessee by : Priyanka Kamat, AR Revenue by : Shri N. Shrikanth, DR Date of hearing : 05/07/2023 Date of pronouncement : 07/07/2023 O R D E R Per PARTHA SARATHI CHAUDHURY, JM: This appeal preferred by the assessee emanates from the order of Commissioner of Income Tax (Appeals)-2, Panaji, dated