DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), PANAJI vs. SMT VANDA AFONSO, CALANGUTE
Appeals of the Revenue are DISMISSED
ITA 101/PAN/2019[2009-10]Status: DisposedITAT Panaji13 Jul 2023AY 2009-10
Bench: Hon’Ble Shri S S Godara & Shri G. D. Padmahshali(Through Virtual Hearing) Sr
For Appellant: Shri Milind KulkarniFor Respondent: Shri Prabhakar Anand DJ
Section 139(1)Section 153CSection 2(22)(e)Section 250Section 271Section 271(1)(c)
Deemed Dividend u/s 2(22)(e) of the Act.
3.2
The consequent to aforestated addition, a penalty proceedings u/s 271