ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI
Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms
ITA 176/PAN/2025[2019-20]Status: DisposedITAT Panaji18 Nov 2025AY 2019-20
Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali
For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr M Satish [‘Ld. DR’]
Section 132Section 133ASection 138Section 143(1)Section 143(3)Section 147Section 148Section 246ASection 250Section 253(2)
1) of the Act.
3.2 On Potdar Group of cases a search & seizure action u/s 132
of the Act on 08/11/2021 was carried out and alongside a survey action u/s 133A of the Act on connected group cases was also carried on 09/11/2021. Pursuant to former action and incriminating material found & seized therein and statement recorded during therefore, the case
