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3 results for “reassessment”+ Section 292Bclear

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Key Topics

Section 143(2)18Section 292B10Section 143(3)4Section 1483Section 1472Reassessment2Limitation/Time-bar2

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)

292B r.w.s. 292BB of the Act. These provisions collectively protects aggrieved if defects issuance of notice or in its service is established on record with documentary evidences. ITAT-Panaji Page 12 of 28 Maria Estibeiro L/H of Jacintodas Estibeiro Vs DCIT, Panaji Goa ITA No.034/PAN/2024 AY:2012-13 15. Without reproducing stock barrel & lock of section

MR. CARMO VASCO JACINTO FURTADO,MARGAO vs. ITO, INTERNATIONAL TAXATION, MARGAO

In the result, both the appeals are allowed

ITA 21/PAN/2021[2008-09]Status: DisposedITAT Panaji13 Sept 2023AY 2008-09

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपील सं. / Ita No.21/Pan/2021 "नधा"रण वष" / Assessment Year : 2008-09 Carmo Vasco Jacinto Furtado, Vs. Ito, C/O. Shyam J. Kamat, International Taxation, 17/A, Ist Floor, Shriji Complex, Margao Near Hotel Manoshanti, Dr. Gama Pinto Road, Panaji, Goa– 403 001 Pan : Aaqpf6921P Appellant Respondent

Section 143(2)Section 143(3)Section 148Section 292B

292B provides that where an assessee has appeared in any proceeding, it shall be deemed that any notice under any provision of this Act, which is required to be served upon him, has been duly in time. There is a proviso attached to the section which says that nothing contained in this section shall apply where the assessee has raised

MRS. MARIA NITA FURTADO,MARGAO vs. ITO, INTERNATIONAL TAXATION, MARGAO

In the result, both the appeals are allowed

ITA 22/PAN/2021[2008-09]Status: DisposedITAT Panaji13 Sept 2023AY 2008-09

Bench: Shri R.S. Syal & Shri S.S.Viswanethra Raviआयकर अपील सं. / Ita No.21/Pan/2021 "नधा"रण वष" / Assessment Year : 2008-09 Carmo Vasco Jacinto Furtado, Vs. Ito, C/O. Shyam J. Kamat, International Taxation, 17/A, Ist Floor, Shriji Complex, Margao Near Hotel Manoshanti, Dr. Gama Pinto Road, Panaji, Goa– 403 001 Pan : Aaqpf6921P Appellant Respondent

Section 143(2)Section 143(3)Section 148Section 292B

292B provides that where an assessee has appeared in any proceeding, it shall be deemed that any notice under any provision of this Act, which is required to be served upon him, has been duly in time. There is a proviso attached to the section which says that nothing contained in this section shall apply where the assessee has raised