SUNIL HANAMANT NAIKWAD,BELGAUM vs. INCOME TAX OFFICER, WARD - 2, BELAGAVI
The appeal is ALLOWED as above
ITA 220/PAN/2024[2012-13]Status: DisposedITAT Panaji22 Apr 2025AY 2012-13
Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2012-13 Sunil Hanmantsa Naikwad 1156, Saraf Galli, Shahapur, Belgaum Pan:Abeph0397N . . . . . . . Appellant V/S Income Tax Officer, Ward-2, Belgaum. . . . . . . . Respondent
For Appellant: Mr JD Kalpavruksha [‘Ld. AR’]For Respondent: Mr Ravindra Hattalli [‘Ld. DR’]
Section 139Section 143(3)Section 147Section 250Section 4
condone the delay and advanced for adjudication.
Succinctly stated the facts of the case are that; the 3. assessee is an individual, who did not file his return of income u/s 139 of the Act. Upon receipt of information that the assessee entered into share transactions on Multi-Commodity Exchange
[for short ‘MCX’] of ₹1933.72Lakhs, the case