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

Appeals are DISMISSED

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

13 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 18. Further, we also find that, for the subsequent assessment years commencing from AY 2011-12 to AY 2015-16 reassessment proceedings in the case of the assessee vide notice issued u/s 148 of the Act were initiated and pursuant

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

Appeals are DISMISSED

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

13 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 18. Further, we also find that, for the subsequent assessment years commencing from AY 2011-12 to AY 2015-16 reassessment proceedings in the case of the assessee vide notice issued u/s 148 of the Act were initiated and pursuant

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

Appeals are DISMISSED

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

13 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 18. Further, we also find that, for the subsequent assessment years commencing from AY 2011-12 to AY 2015-16 reassessment proceedings in the case of the assessee vide notice issued u/s 148 of the Act were initiated and pursuant

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

Appeals are DISMISSED

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

13 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 18. Further, we also find that, for the subsequent assessment years commencing from AY 2011-12 to AY 2015-16 reassessment proceedings in the case of the assessee vide notice issued u/s 148 of the Act were initiated and pursuant

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

Appeals are DISMISSED

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

13 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 18. Further, we also find that, for the subsequent assessment years commencing from AY 2011-12 to AY 2015-16 reassessment proceedings in the case of the assessee vide notice issued u/s 148 of the Act were initiated and pursuant

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

Appeals are DISMISSED

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

13 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 18. Further, we also find that, for the subsequent assessment years commencing from AY 2011-12 to AY 2015-16 reassessment proceedings in the case of the assessee vide notice issued u/s 148 of the Act were initiated and pursuant

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

Appeals are DISMISSED

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

13 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 18. Further, we also find that, for the subsequent assessment years commencing from AY 2011-12 to AY 2015-16 reassessment proceedings in the case of the assessee vide notice issued u/s 148 of the Act were initiated and pursuant

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

Appeals are DISMISSED

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

13 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 18. Further, we also find that, for the subsequent assessment years commencing from AY 2011-12 to AY 2015-16 reassessment proceedings in the case of the assessee vide notice issued u/s 148 of the Act were initiated and pursuant

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

Appeals are DISMISSED

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

13 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 18. Further, we also find that, for the subsequent assessment years commencing from AY 2011-12 to AY 2015-16 reassessment proceedings in the case of the assessee vide notice issued u/s 148 of the Act were initiated and pursuant

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

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].

13 SCC 369 (SC)]. Per contra, relying on the decision of Ld. Co-ordinate bench in ‘ITA No 1626/Ban/2024 dt. 29/11/2024’ the appellant tried to displace Revenue’s right to impose penalty on twofold contentions; (i) the claim for deduction u/s 80P(2) is highly debatable and (ii) the appellant was under bonafide belief while furnishing the particulars

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

Appeals are DISMISSED

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

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

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

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

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

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

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

u/s. 43B of the Act amounting to Rs.5,85,17,297/- cannot be sustained and hence, is deleted. Ground No.2 is allowed.” 4. The Department in this ground substantially had contended that there has been a violation of Rule 46A(3) of the Income Tax Rules, 1962 by the ld. CIT(A) in admission of additional evidences produced

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

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

u/s. 43B of the Act amounting to Rs.5,85,17,297/- cannot be sustained and hence, is deleted. Ground No.2 is allowed.” 4. The Department in this ground substantially had contended that there has been a violation of Rule 46A(3) of the Income Tax Rules, 1962 by the ld. CIT(A) in admission of additional evidences produced

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

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

u/s. 43B of the Act amounting to Rs.5,85,17,297/- cannot be sustained and hence, is deleted. Ground No.2 is allowed.” 4. The Department in this ground substantially had contended that there has been a violation of Rule 46A(3) of the Income Tax Rules, 1962 by the ld. CIT(A) in admission of additional evidences produced