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17 results for “penalty u/s 271”+ Section 11(1)(d)clear

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Mumbai1,096Delhi958Jaipur363Ahmedabad341Chennai262Bangalore232Hyderabad207Indore194Surat192Kolkata156Raipur140Pune128Rajkot84Nagpur78Chandigarh69Cochin60Lucknow58Allahabad54Visakhapatnam51Cuttack38Ranchi32Amritsar27Guwahati20Agra17Panaji17Patna16Jabalpur15Dehradun14Jodhpur13Varanasi7

Key Topics

Section 24940Section 14430Section 43B21Section 246A20Section 25014Section 271(1)(c)14Section 253(1)13Penalty11Limitation/Time-bar

SHRI ANANTANATH ALPASANKHYATAR VIVIDH UDDESHAGAL SOUHARD SAHAKARI SANGH NIY,BELAGAVI vs. INCOME TAX OFFICER, NFAC, DELHI

ITA 6/PAN/2025[2009-10]Status: DisposedITAT Panaji03 Jun 2025AY 2009-10

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 006/Pan/2025 Assessment Year : 2009-10 Shri Anantanath Alpasankhyatar Vivid Uddheshagal Souhardha Sahakari Sangh Niyamit [‘Saavusssn’] 1738, Anantnath Building, Jain Galli, Main Rd., Kannur Niyamit Kalloli, Kalloli, Belagavi. Pan : Aagts1962B . . . . . . . Appellant V/S Income Tax Office, Ward-1, Gokak, Belagavi. . . . . . . . Respondent Appearances Assessee By : Mr Sachin Nichal [‘Ld. Ar’] Revenue By : Mr Deshmukh Prakash [‘Ld. Dr’] Date Of Conclusive Hearing : 02/06/2025 Date Of Pronouncement : 03/06/2025 Order Per G. D. Padmahshali; This Appeal Is Filed Against Din & Order 1070608483(1) Dt. 25/11/2024 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 Penalty Dt. 23/03/2022 Passed U/S 271(1)(C) Of The Act By The National Faceless Assessment Centre Delhi [‘Ld. Nfeac’ Hereinafter] Anent To Assessment Year 2009-10 [‘Ay’ Hereinafter].

For Appellant: Mr Sachin Nichal [‘Ld. AR’]For Respondent: Mr Deshmukh Prakash [‘Ld. DR’]
Section 143(3)Section 250Section 271(1)(c)Section 80PSection 80P(4)
10
Condonation of Delay10
Section 201(1)9
Addition to Income6

D. PADMAHSHALI; This appeal is filed against DIN & Order 1070608483(1) dt. 25/11/2024 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 penalty dt. 23/03/2022 passed u/s 271(1)(c) of the Act by the National Faceless Assessment Centre

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 267/PAN/2025[2009-10]Status: DisposedITAT Panaji11 Feb 2026AY 2009-10

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 266/PAN/2025[2008-09]Status: DisposedITAT Panaji11 Feb 2026AY 2008-09

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 264/PAN/2025[2006-07]Status: DisposedITAT Panaji11 Feb 2026AY 2006-07

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 262/PAN/2025[2009-10]Status: DisposedITAT Panaji11 Feb 2026AY 2009-10

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 261/PAN/2025[2008-09]Status: DisposedITAT Panaji11 Feb 2026AY 2008-09

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 260/PAN/2025[2007-08]Status: DisposedITAT Panaji11 Feb 2026AY 2007-08

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, 2, BELAGAVI

Appeals are DISMISSED

ITA 259/PAN/2025[2006-07]Status: DisposedITAT Panaji11 Feb 2026AY 2006-07

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 263/PAN/2025[2010-11]Status: DisposedITAT Panaji11 Feb 2026AY 2010-11

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 265/PAN/2025[2007-08]Status: DisposedITAT Panaji11 Feb 2026AY 2007-08

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 268/PAN/2025[2010-11]Status: DisposedITAT Panaji11 Feb 2026AY 2010-11

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 170/PAN/2025[2012-13]Status: DisposedITAT Panaji14 Jan 2026AY 2012-13

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

271 11,02,864 10,47,721 21,50,585 171/PAN/2025 2014-15 Second Default 39,63,624 - 1,30,001 1,30,001 ITAT-Panaji Page 5 of 30 Union Bank Of India (Erstwhile Corporation Bank) Vs DCIT ITA No. 169 to 171/PAN/2025 4.4 As a part of larger consolidation of public sector banks, the assessee Corporation Bank (along

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 171/PAN/2025[2014-15]Status: DisposedITAT Panaji14 Jan 2026AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

271 11,02,864 10,47,721 21,50,585 171/PAN/2025 2014-15 Second Default 39,63,624 - 1,30,001 1,30,001 ITAT-Panaji Page 5 of 30 Union Bank Of India (Erstwhile Corporation Bank) Vs DCIT ITA No. 169 to 171/PAN/2025 4.4 As a part of larger consolidation of public sector banks, the assessee Corporation Bank (along

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 169/PAN/2025[2011-12]Status: DisposedITAT Panaji14 Jan 2026AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

271 11,02,864 10,47,721 21,50,585 171/PAN/2025 2014-15 Second Default 39,63,624 - 1,30,001 1,30,001 ITAT-Panaji Page 5 of 30 Union Bank Of India (Erstwhile Corporation Bank) Vs DCIT ITA No. 169 to 171/PAN/2025 4.4 As a part of larger consolidation of public sector banks, the assessee Corporation Bank (along

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

ITA 100/PAN/2018[2013-14]Status: DisposedITAT Panaji21 Sept 2023AY 2013-14

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

For Appellant: Shri P.J. Pardiwalla, CAFor Respondent: Shri Prabhakar Anand DJ, DR
Section 43B

D E R Per PARTHA SARATHI CHAUDHURY, JM: The appeal in ITA No. 72/PAN/2018 preferred by the assessee and the appeals in ITA Nos.99 & 100/PAN/2018 preferred by the Revenue emanates from the separate orders of Commissioner of Income Tax (Appeals)-2, Panaji, (for short, ‘CIT(A)’) dated ITA Nos.72, 99 & 100/PAN/2018 M/s.Salitho Ores Pvt. Ltd. 28/12/2017, 26/12/2017 & 26/12/2017 for A.Ys

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

ITA 99/PAN/2018[2012-13]Status: DisposedITAT Panaji21 Sept 2023AY 2012-13

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

For Appellant: Shri P.J. Pardiwalla, CAFor Respondent: Shri Prabhakar Anand DJ, DR
Section 43B

D E R Per PARTHA SARATHI CHAUDHURY, JM: The appeal in ITA No. 72/PAN/2018 preferred by the assessee and the appeals in ITA Nos.99 & 100/PAN/2018 preferred by the Revenue emanates from the separate orders of Commissioner of Income Tax (Appeals)-2, Panaji, (for short, ‘CIT(A)’) dated ITA Nos.72, 99 & 100/PAN/2018 M/s.Salitho Ores Pvt. Ltd. 28/12/2017, 26/12/2017 & 26/12/2017 for A.Ys

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

ITA 72/PAN/2018[2014-15]Status: DisposedITAT Panaji21 Sept 2023AY 2014-15

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

For Appellant: Shri P.J. Pardiwalla, CAFor Respondent: Shri Prabhakar Anand DJ, DR
Section 43B

D E R Per PARTHA SARATHI CHAUDHURY, JM: The appeal in ITA No. 72/PAN/2018 preferred by the assessee and the appeals in ITA Nos.99 & 100/PAN/2018 preferred by the Revenue emanates from the separate orders of Commissioner of Income Tax (Appeals)-2, Panaji, (for short, ‘CIT(A)’) dated ITA Nos.72, 99 & 100/PAN/2018 M/s.Salitho Ores Pvt. Ltd. 28/12/2017, 26/12/2017 & 26/12/2017 for A.Ys