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
reassess such income ‘and also’ any other income chargeable to tax which comes to his notice subsequently during the proceedings as having escaped assessment. These words ‘and also’ used in ITAT-Panaji Page 3 of 8
Sunil Hanmantsa Naikwad Vs ITO
ITA No.220/PAN/2024 AY:2012-13
section 147 of the Act are in a cumulative and conjunctive sense.
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