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Section 143(3)4 Section 5A4 Addition to Income4

LUDOMILA ANTONIO M PEREIRA,THIVIM vs. INCOME TAX OFFICER, WARD - 2(2), PANAJI

In the result, all the four appeals of the assessees are allowed

ITA 427/PAN/2018[2009-10]Status: DisposedITAT Panaji30 Aug 2022AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalita Nos.427 & 428/Pan/2018 Assessment Years: 2009-10 & 2010-11 Ludomila Antonio M Income Tax Officer, Ward- Pereira 2(2), Panaji. Hn 134/3, Deus Cadeau, Vs. Auchit Waddo, Thivim, Bardez, Goa (Pan: Abapl7447B) (Appellant) (Respondent) &

For Appellant: Shri S. J. Kamat, CAFor Respondent: Shri Mayur Kamble, Sr. DR

Section 143(3)Section 5A

viii) The amount of advance received by the assessee has not been forfeited. (ix) The transfer as contemplated by the agreement has not been completed. 8.1. Before us, provisions of section 56(2)(ix) and section 51 of the Act were referred during the course of argument. Relevant portion of the same are reproduced as under: “Section 56(2

LUDOMILA ANTONIO M PEREIRA,THIVIM vs. INCOME TAX OFFICER, WARD - 2(2), PANAJI

LUDOMILA ANTONIO M PEREIRA,THIVIM vs. INCOME TAX OFFICER, WARD - 2(2), PANAJI

IGNATIUS J PEREIRA,THIVIM vs. INCOME TAX OFFICER, WARD - 2(2), PANAJI

LUDOMILA ANTONIO M PEREIRA,THIVIM vs. INCOME TAX OFFICER, WARD - 2(2), PANAJI

IGNATIUS J PEREIRA,THIVIM vs. INCOME TAX OFFICER, WARD - 2(2), PANAJI