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20 results for “penalty u/s 271”+ Section 253clear

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Key Topics

Section 24940Section 14430Section 271(1)(c)30Section 25020Section 246A20Penalty17Section 253(1)13Limitation/Time-bar10Condonation of Delay

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)

253(1) of the Income-tax Act, 1961 [‘the Act’] challenges respective separate orders passed by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 250 of the Act involving five assessment years from 2006-7 to 2010-11 [‘AYs’] of which first five in sequence ITAT-Panaji Page 1 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum

10
Section 201(1)9
Section 194A9
Deduction3

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)

253(1) of the Income-tax Act, 1961 [‘the Act’] challenges respective separate orders passed by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 250 of the Act involving five assessment years from 2006-7 to 2010-11 [‘AYs’] of which first five in sequence ITAT-Panaji Page 1 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum

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)

253(1) of the Income-tax Act, 1961 [‘the Act’] challenges respective separate orders passed by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 250 of the Act involving five assessment years from 2006-7 to 2010-11 [‘AYs’] of which first five in sequence ITAT-Panaji Page 1 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum

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)

253(1) of the Income-tax Act, 1961 [‘the Act’] challenges respective separate orders passed by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 250 of the Act involving five assessment years from 2006-7 to 2010-11 [‘AYs’] of which first five in sequence ITAT-Panaji Page 1 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum

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)

253(1) of the Income-tax Act, 1961 [‘the Act’] challenges respective separate orders passed by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 250 of the Act involving five assessment years from 2006-7 to 2010-11 [‘AYs’] of which first five in sequence ITAT-Panaji Page 1 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum

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)

253(1) of the Income-tax Act, 1961 [‘the Act’] challenges respective separate orders passed by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 250 of the Act involving five assessment years from 2006-7 to 2010-11 [‘AYs’] of which first five in sequence ITAT-Panaji Page 1 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum

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)

253(1) of the Income-tax Act, 1961 [‘the Act’] challenges respective separate orders passed by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 250 of the Act involving five assessment years from 2006-7 to 2010-11 [‘AYs’] of which first five in sequence ITAT-Panaji Page 1 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum

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)

253(1) of the Income-tax Act, 1961 [‘the Act’] challenges respective separate orders passed by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 250 of the Act involving five assessment years from 2006-7 to 2010-11 [‘AYs’] of which first five in sequence ITAT-Panaji Page 1 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum

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)

253(1) of the Income-tax Act, 1961 [‘the Act’] challenges respective separate orders passed by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 250 of the Act involving five assessment years from 2006-7 to 2010-11 [‘AYs’] of which first five in sequence ITAT-Panaji Page 1 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum

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)

253(1) of the Income-tax Act, 1961 [‘the Act’] challenges respective separate orders passed by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 250 of the Act involving five assessment years from 2006-7 to 2010-11 [‘AYs’] of which first five in sequence ITAT-Panaji Page 1 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum

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 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 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

THE DCIT, CENTRAL CIRCLE, HUBBALI vs. M/S N. B. HIREMATH, HUBBALI

In the result, all these appeals of the revenue are dismissed

ITA 111/PAN/2018[2009-10]Status: DisposedITAT Panaji31 Mar 2022AY 2009-10

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 111/Pan/2018 Assessment Year: 2009-10

Section 250Section 271(1)(C)Section 271(1)(c)

penalty imposed in pursuance of such defective notice is not sustainable in law. He has placed on record, a copy of the said notices issued by the A.O. u/s 271(1)(C) of the Act, even dt. 30/11/2016, and pointed out that the irrelevant portion having been not struck off by the A.O. in the said notices, the exact charge/s

THE DCIT, CENTRAL CIRCLE, HUBBALI vs. M/S N. B. HIREMATH, HUBBALI

In the result, all these appeals of the revenue are dismissed

ITA 112/PAN/2018[2010-11]Status: DisposedITAT Panaji31 Mar 2022AY 2010-11

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 111/Pan/2018 Assessment Year: 2009-10

Section 250Section 271(1)(C)Section 271(1)(c)

penalty imposed in pursuance of such defective notice is not sustainable in law. He has placed on record, a copy of the said notices issued by the A.O. u/s 271(1)(C) of the Act, even dt. 30/11/2016, and pointed out that the irrelevant portion having been not struck off by the A.O. in the said notices, the exact charge/s

THE DCIT, CENTRAL CIRCLE, HUBBALI vs. M/S N. B. HIREMATH, HUBBALI

In the result, all these appeals of the revenue are dismissed

ITA 113/PAN/2018[2012-13]Status: DisposedITAT Panaji31 Mar 2022AY 2012-13

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 111/Pan/2018 Assessment Year: 2009-10

Section 250Section 271(1)(C)Section 271(1)(c)

penalty imposed in pursuance of such defective notice is not sustainable in law. He has placed on record, a copy of the said notices issued by the A.O. u/s 271(1)(C) of the Act, even dt. 30/11/2016, and pointed out that the irrelevant portion having been not struck off by the A.O. in the said notices, the exact charge/s

M/S NIRANI SUGARS LIMITED,MUDHOL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELGAUM

In the result, all these appeals of the assessee are allowed

ITA 124/PAN/2018[2002-03]Status: DisposedITAT Panaji01 Apr 2022AY 2002-03

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 123/Pan/2018 Assessment Year: 2001-02

Section 250Section 271(1)(c)

penalty imposed in pursuance of such defective notice is not sustainable in law. He has placed on record, a copy of the said notices issued by the A.O. u/s 271(1)(C) of the Act, even dt. 21/03/2006, and pointed out that the irrelevant portion having been not struck off by the A.O. in the said notices, the exact charge/s

M/S NIRANI SUGARS LIMITED,MUDHOL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELGAUM

In the result, all these appeals of the assessee are allowed

ITA 123/PAN/2018[2001-02]Status: DisposedITAT Panaji01 Apr 2022AY 2001-02

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 123/Pan/2018 Assessment Year: 2001-02

Section 250Section 271(1)(c)

penalty imposed in pursuance of such defective notice is not sustainable in law. He has placed on record, a copy of the said notices issued by the A.O. u/s 271(1)(C) of the Act, even dt. 21/03/2006, and pointed out that the irrelevant portion having been not struck off by the A.O. in the said notices, the exact charge/s

M/S NIRANI SUGARS LIMITED,MUDHOL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELGAUM

In the result, all these appeals of the assessee are allowed

ITA 125/PAN/2018[2003-04]Status: DisposedITAT Panaji01 Apr 2022AY 2003-04

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 123/Pan/2018 Assessment Year: 2001-02

Section 250Section 271(1)(c)

penalty imposed in pursuance of such defective notice is not sustainable in law. He has placed on record, a copy of the said notices issued by the A.O. u/s 271(1)(C) of the Act, even dt. 21/03/2006, and pointed out that the irrelevant portion having been not struck off by the A.O. in the said notices, the exact charge/s

M/S NIRANI SUGARS LIMITED,MUDHOL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELGAUM

In the result, all these appeals of the assessee are allowed

ITA 126/PAN/2018[2004-05]Status: DisposedITAT Panaji01 Apr 2022AY 2004-05

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 123/Pan/2018 Assessment Year: 2001-02

Section 250Section 271(1)(c)

penalty imposed in pursuance of such defective notice is not sustainable in law. He has placed on record, a copy of the said notices issued by the A.O. u/s 271(1)(C) of the Act, even dt. 21/03/2006, and pointed out that the irrelevant portion having been not struck off by the A.O. in the said notices, the exact charge/s