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1 result for “reassessment”+ Section 69Cclear

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Section 1474Section 1484Section 5A2

MOUREEN CAMARA,PANAJI vs. ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, DELHI

ITA 200/PAN/2023[2016-17]Status: DisposedITAT Panaji26 Aug 2025AY 2016-17

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 200/Pan/2023 Assessment Year : 2016-17 Moureen Camara Lonic Apartment, 1St Floor, Albamar Road, Tiswadi, Panaji, Goa-403001. Pan : Abmpc9038M . . . . . . . Appellant V/S Income Tax Officer, Ward-1(5), Panaji. . . . . . . . Respondent Appearances Assessee By : Mr D E Robinson [‘Ld. Ar’] Revenue By : Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 11/08/2025 Date Of Pronouncement : 26/08/2025 Order Per G. D. Padmahshali; Present Appeal Is Filed By The Assessee Challenging Din & Order No. Itba/Nfac/S/250/2023-24/1057640303(1) Dt. 02/11/2023 Passed By National Faceless Appeal Centre, Delhi [‘Ld. Cit(A)/Nfac’] U/S 250 Of The Income- Tax Act, 1961 [‘The Act’] Which In Turn Stemmed From Assessment Order Dt. 20/09/2021 Passed U/S 147 R.W.S.

For Appellant: Mr D E Robinson [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 142(1)Section 143(1)Section 143(2)Section 144Section 147Section 148Section 246A
Section 250
Section 253(1)
Section 5A

69C of the Act and by virtue of section 5A of the Act only 50% of such unexplained expenditure i.e. ₹58,91,080/- was assessed in the hands of husband with a note that balance 50% of ₹58,91,080/- to be assessed as assessee’s income. 3.3 In consequence of husband ‘Melwyn Camara’s assessment, the Income Tax Officer