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2 results for “reassessment”+ Section 124clear

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Key Topics

Section 1474Section 80P3Section 2502Section 1482Section 1442Addition to Income2

MARIA ESTIBEIRO,PANAJI vs. DCIT, CIRCLE - 1(1), PANAJI

The appeal stands ALLOWED

ITA 34/PAN/2024[2012-13]Status: DisposedITAT Panaji24 Apr 2025AY 2012-13

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2012-13 Maria Estibeiro L/H Of Jacintodas Estibeiro 781, St. Marys Colony, Miramar, Goa. Pan:Aabpe2798N . . . . . . . Appellant V/S Dy. Commissioner Of Income Tax, Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr D E Robinson [‘Ld. Ar’] Revenue By : Mr Vimalraj Periyagounden [‘Ld. Dr’] Date Of Conclusive Hearing : 25/03/2025 Date Of Pronouncement : 24/04/2025 Order Per G. D. Padmahshali, Am; By This Appeal Captioned Appellant Impugns Din & Order No. 1060336601(1) Dt. 31/01/2024 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’] By The National Faceless Appeal Centre, Delhi [‘Nfac’] Which In Turn Arisen Out Of Order Of Assessment Passed U/S 147 R.W.S. 144 Of The Act For Assessment Year 2012- 13 [‘Ay’].

For Appellant: Mr D E Robinson [‘Ld. AR’]For Respondent: Mr Vimalraj Periyagounden [‘Ld. DR’]
Section 142(1)Section 144Section 147Section 148Section 250Section 56(2)

reassessment order; High Court observes that legal heirs received the notice under section 142(1) but no fresh valid notice u/s 148 was issued to them; High Court further observes that the notice to the deceased Assessee is invalid from its inception as ITAT-Panaji Page 19 of 28 Maria Estibeiro L/H of Jacintodas Estibeiro Vs DCIT, Panaji

BARDC BANK ,BHATKAL vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

The appeal is allowed for statistical purposes

ITA 295/PAN/2024[2014-15]Status: DisposedITAT Panaji14 Aug 2025AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2014-15 Bardc Bank Bhatkal Next To Bsnl Tower, Bhatkal, Uttara Kannada. Pan:Aaaap1731G . . . . . . . Appellant

For Appellant: Mr Ravish Rao [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 143(1)Section 143(3)Section 144Section 147Section 148Section 250Section 80P

Section 144 of the Act and framed the assessment u/s 147 r.w.s 144 r.w.s 144B of the Act whereby Ld. AO denied the claim of deduction u/s 80P of the Act and thus assessed the total income of ₹1,84,26,8597 /-. ITAT-Panaji Page 2 of 6 BARDC Bank Bhatkal Vs NFeAC ITA No.295/PAN/2024, AY: 2014-15 3. Aggrieved