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5 results for “reassessment”+ Section 91clear

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Key Topics

Section 1489Section 1478Section 143(3)4Addition to Income4Reassessment4Section 2502Section 5A2Section 143(2)2Section 143(1)2Section 144

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
2
Disallowance2
Survey u/s 133A2
Section 250
Section 253(1)
Section 5A

section 44AD. 6. The Learned Commissioner of Income Tax (Appeals) erred in not perusing the written response made online and the enclosures thereto. 4. We have heard the rival parties on the limited legal issue of non-issue/service of statutory notice u/s 143(2) of the Act and subject to rule 18 of ITAT-Rules 1963 perused material placed

NANU RESORTS PVT. LTD.,MARGAO vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE- 1., MARGAO

In the result, both the appeals of the assessee are allowed

ITA 393/PAN/2018[2004-05]Status: DisposedITAT Panaji30 Aug 2022AY 2004-05

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalita Nos.393 & 394/Pan/2018 Assessment Years: 2004-05 & 2005-06 Nanu Resorts Pvt. Acit, Circle-1, Ltd. Margao Nanu House, Varde Vs. Valaulikar Road, Margao- Goa Pan: Aaacn 7114 P (Appellant) (Respondent) Present For: Appellant By : None Respondent By : Shri Mayur Kamble, Sr. Dr Date Of Hearing : 15.06.2022 Date Of Pronouncement : 30.08.2022 O R D E R Per Girish Agrawal: These Two Appeals By The Assessee Arising Out Of The Order Of Ld. Cit(A), Panaji-1, Panaji In Ita Nos.305 & 306/Mrg/2014-15 Dated 02.07.2018 Against The Assessment Order Passed By Dcit, Circle-1, Margao-Goa U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The ‘Act’) Dated 25.10.2011 For Both A.Y. 2004-05 & A.Y. 2005-06. 2. The Issue Involved In Both These Appeals Are Common Which Relates To Treatment Of Expenditure Incurred By The Assessee For Replacement Of Assets & Renovation As Revenue Or Capital In Nature. For Ay 2004-05, The Quantum Of Expenditure In Dispute Is Of Rs. 10,81,672/- & For Ay 2005-06 It Is Rs. 2,06,379/-. A.Ys. 2004-05 & 2005-06 3. Before Us, None Appeared On Behalf Of The Assessee & Shri Mayur Kamble, Sr. Dr Represented The Department.

For Appellant: NoneFor Respondent: Shri Mayur Kamble, Sr. DR
Section 143(3)Section 147Section 148

Section 148 of the Act, for which notice u/s 148 of the Act was issued and served on the assessee on 22.03.2011. In the course of reassessment, inter-alia, Ld. A.O made a disallowance of expenses towards repairs and maintenance by treating it as capital expenditure for an amount of Rs. 20,76,892/-, for which the assessee went

NANU RESORTS PVT. LTD.,MARGAO vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE- 1., MARGAO

In the result, both the appeals of the assessee are allowed

ITA 394/PAN/2018[2005-06]Status: DisposedITAT Panaji30 Aug 2022AY 2005-06

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalita Nos.393 & 394/Pan/2018 Assessment Years: 2004-05 & 2005-06 Nanu Resorts Pvt. Acit, Circle-1, Ltd. Margao Nanu House, Varde Vs. Valaulikar Road, Margao- Goa Pan: Aaacn 7114 P (Appellant) (Respondent) Present For: Appellant By : None Respondent By : Shri Mayur Kamble, Sr. Dr Date Of Hearing : 15.06.2022 Date Of Pronouncement : 30.08.2022 O R D E R Per Girish Agrawal: These Two Appeals By The Assessee Arising Out Of The Order Of Ld. Cit(A), Panaji-1, Panaji In Ita Nos.305 & 306/Mrg/2014-15 Dated 02.07.2018 Against The Assessment Order Passed By Dcit, Circle-1, Margao-Goa U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The ‘Act’) Dated 25.10.2011 For Both A.Y. 2004-05 & A.Y. 2005-06. 2. The Issue Involved In Both These Appeals Are Common Which Relates To Treatment Of Expenditure Incurred By The Assessee For Replacement Of Assets & Renovation As Revenue Or Capital In Nature. For Ay 2004-05, The Quantum Of Expenditure In Dispute Is Of Rs. 10,81,672/- & For Ay 2005-06 It Is Rs. 2,06,379/-. A.Ys. 2004-05 & 2005-06 3. Before Us, None Appeared On Behalf Of The Assessee & Shri Mayur Kamble, Sr. Dr Represented The Department.

For Appellant: NoneFor Respondent: Shri Mayur Kamble, Sr. DR
Section 143(3)Section 147Section 148

Section 148 of the Act, for which notice u/s 148 of the Act was issued and served on the assessee on 22.03.2011. In the course of reassessment, inter-alia, Ld. A.O made a disallowance of expenses towards repairs and maintenance by treating it as capital expenditure for an amount of Rs. 20,76,892/-, for which the assessee went

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI, PANAJI, GOA vs. BAGKIYA CONSTRUCTIONS PVT. LTD, GOA

The appeal of the Revenue is partly allowed in aforestated terms

ITA 148/PAN/2023[2017-18]Status: DisposedITAT Panaji27 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2017-2018 Asstt. Commissioner Of Income Tax, Central Circle, Panaji, Goa. . . . . . . . Appellant V/S M/S Bagkiya Construction Pvt. Ltd. Sf-3, Building No.-3. Techno Cidade, Chogam Rd., Alto Porvorim, Goa-403521. Pan: Aaccb9382M . . . . . . . Respondent Represented Assessee By: None For The Respondent Revenue By: Mr Senthil Kumar [‘Ld. Dr’] Date Of Conclusive Hearing : 29/01/2026 Date Of Pronouncement : 27/02/2026 Order Per G. D. Padmahshali; This Revenue’S Appeal Filed U/S 253(2) Of The Income- Tax Act, 1961 [‘The Act’] Challenges The Order Dt. 29/05/2023 Passed U/S 250 Of The Act By Commissioner Of Income Tax(Appeals-2), Panaji [‘Ld. Cit(A)’] Which In Turn Wheeled From The Order Dt. 25/08/2021 Passed U/S 147 Of The Act By Acit, Central Circle, Panaji, Goa [‘Ld. Ao’] Anent To Assessment Year 2017-18.[‘Ay’]

For Appellant: None for theFor Respondent: Mr Senthil Kumar [‘Ld. DR’]
Section 127(2)Section 131Section 133ASection 139(1)Section 143(1)Section 143(2)Section 147Section 148Section 250Section 253(2)

section 145(3) of the Act requires him to underline the defects. 8. By no stretch of imagination, one can be asked to do something against nothing. Therefore, for the purpose of impugned addition the substantive foundation & plea of the respondent assessee that, the books were never rejected by the Ld. AO rendered fallacious & cannot be entertained because such books

RAMAPPA LACHAPPA SIDDAPUR,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, GOKAK

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 216/PAN/2024[2017-18]Status: DisposedITAT Panaji26 Aug 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 216/Pan/2024 (A.Y. 2017-18) Ramappa Lachappa Siddapur, Vs I T O Ward(1), Dr Siddapur R L , B A -3, The Dr Ghogeri Building, . One Lotus County Apartment, Belgaum Road, Mandoli Road, Gokak-591307, Tilakwadi, Belagavi-590006, Karnataka. Karnataka. Pan .No. Apxps8802C (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 144Section 147

section 147 of the Act and sustaining the addition u/sec 69 of the Act made by the Assessing Officer. 2. The brief facts of the case are that, the assesse has filed the return of income for A.Y.2017-18 on 25.07.2017 2 ITA. No. 216/PAN 2025. Ramappa Lachappa Sidapur. disclosing a total income of Rs.7,91,080/-. The assessing officer