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)
penalty orders all dt.
30/09/2014 passed u/s 271(1)(c) the Act were challenged u/s 246A r.w.s. 249 of the Act on 13/09/2023, 27/09/2023, 18/12/2023, 27/12/2023 &
29/12/2023 respectively. Admittedly, the appeals were filed with a substantial delay of 3270, 3248,
3366, 3375 & 3377 days beyond the statutory time period, hence also barred by limitation as prescribed by s/s (2
