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

E. Robinson vehemently argued that the CIT(A) did not appreciate the non-issuance of any notice during the rectification A.Ys.2007-08 & 2009-10 proceedings and having acknowledging the order passed u/s. 155 of the Act is not valid, confirmed the order of AO which is not at all justified. 7. Further, he argued that the AO added

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

E. Robinson vehemently argued that the CIT(A) did not appreciate the non-issuance of any notice during the rectification A.Ys.2007-08 & 2009-10 proceedings and having acknowledging the order passed u/s. 155 of the Act is not valid, confirmed the order of AO which is not at all justified. 7. Further, he argued that the AO added

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

section (4) of Sec. 80P was that the co-operative banks which were functioning at par with other banks would no more be entitled for claim of deduction under Sec. 80P(4) of the Act. Insofar the reliance placed by the Pr. CIT on the judgment of the Hon’ble Supreme Court in the case of Totgars Co-operative Sale

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

e-filed its return of income [‘ITR’ hereinafter] on 23/09/2010 declaring therein total income of ₹18,92,20,060/-. The said return in first instance without variation was summarily processed u/s 143(1) of the Act. Later on, by service of statutory notice u/s 143(2) of the Act, the case of the assessee was selected for scrutiny. After considering