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13 results for “section 68”+ Section 120(4)(b)clear

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Delhi1,040Mumbai782Karnataka515Bangalore376Hyderabad188Jaipur175Kolkata170Chennai161Ahmedabad147Pune144Chandigarh142Cochin99Indore67Raipur62Calcutta52Telangana50Surat47Rajkot43Cuttack40Lucknow34Visakhapatnam32Guwahati30Nagpur17Amritsar16Panaji13SC12Allahabad11Patna10Ranchi7Varanasi5Agra5Rajasthan5Jodhpur3Jabalpur3Orissa3Kerala1A.K. SIKRI ROHINTON FALI NARIMAN1Dehradun1ASHOK BHAN DALVEER BHANDARI1Andhra Pradesh1

Key Topics

Section 26314Deduction13Section 80P(2)(a)12Section 143(3)4Section 115B4Section 139(1)2Section 133A2

MR. MALLIKARJUN APPANNA ITI,GOKAK vs. INCOME TAX OFFICER, WARD - 1, GOKAK

In the result, the appeal of the assessee is partly allowed

ITA 419/PAN/2018[2013-14]Status: DisposedITAT Panaji28 Jun 2022AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. A. S. Patil, Tax ConsultantFor Respondent: Sh. Manoj Joshi, CIT, DR
Section 115BSection 133ASection 139Section 139(1)Section 143(3)Section 250(6)Section 263Section 68Section 69

4 para 6.5 to 7 is as under: “6.5 It is clear from the facts, that unaccounted investment found by the Department during survey is to be assessed under section 69 of the Income tax Act. Once unaccounted/unexplained investment is assessed u/s 69 it is mandatory to tax @ 30% rate as per provision under section 115BBE w.e.f

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 (1), PANAJI., PANAJI vs. M/S GOA BAGAYATDAR SAHAKARI KHAREDI VIKRI SAUNSTHA MARYADIT, PONDA

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 146/PAN/2019[2015-16]Status: DisposedITAT Panaji04 Jul 2023AY 2015-16

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

B Appellant Respondent ITA No.147 /PAN/2019 (A.Y. 2015-16) ACIT, Circle-2(1), vs Shree Kalika Urban Co- Panaji. op Credit Society Ltd., Block No.6, Om Chambers, Fiera Baixa, Nr. Laxmi Narayan Temple, Mapusa, Goa. PAN: AACAS 1697 Q Appellant Respondent ITA No.152 & 153/PAN/2019 (A.Y. 2015-16 & 2016-17) The Pirna Urban Co-op. Credit vs ITO, Ward

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2 (1), PANAJI., PANAJI vs. M/S SHREE KALIKA URBAN CO-OP. CREDIT SOCIETY LIMITED , MAPUSA

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 147/PAN/2019[2015-16]Status: DisposedITAT Panaji04 Jul 2023AY 2015-16

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

B Appellant Respondent ITA No.147 /PAN/2019 (A.Y. 2015-16) ACIT, Circle-2(1), vs Shree Kalika Urban Co- Panaji. op Credit Society Ltd., Block No.6, Om Chambers, Fiera Baixa, Nr. Laxmi Narayan Temple, Mapusa, Goa. PAN: AACAS 1697 Q Appellant Respondent ITA No.152 & 153/PAN/2019 (A.Y. 2015-16 & 2016-17) The Pirna Urban Co-op. Credit vs ITO, Ward

THE PIRNA URBAN CO-OP. CREDIT SOCIETY LIMITED,PIRNA, GOA vs. THE INCOME TAX OFFICER, WARD-2(3), PANAJI

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 152/PAN/2019[2015-16]Status: DisposedITAT Panaji04 Jul 2023AY 2015-16

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

B Appellant Respondent ITA No.147 /PAN/2019 (A.Y. 2015-16) ACIT, Circle-2(1), vs Shree Kalika Urban Co- Panaji. op Credit Society Ltd., Block No.6, Om Chambers, Fiera Baixa, Nr. Laxmi Narayan Temple, Mapusa, Goa. PAN: AACAS 1697 Q Appellant Respondent ITA No.152 & 153/PAN/2019 (A.Y. 2015-16 & 2016-17) The Pirna Urban Co-op. Credit vs ITO, Ward

THE OLD GOA URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,GOA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PANAJI

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 156/PAN/2019[2016-17]Status: DisposedITAT Panaji04 Jul 2023AY 2016-17

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

B Appellant Respondent ITA No.147 /PAN/2019 (A.Y. 2015-16) ACIT, Circle-2(1), vs Shree Kalika Urban Co- Panaji. op Credit Society Ltd., Block No.6, Om Chambers, Fiera Baixa, Nr. Laxmi Narayan Temple, Mapusa, Goa. PAN: AACAS 1697 Q Appellant Respondent ITA No.152 & 153/PAN/2019 (A.Y. 2015-16 & 2016-17) The Pirna Urban Co-op. Credit vs ITO, Ward

SAFE STARSOUHARDA SAHAKARI NIYAMIT,HONNAVAR vs. INCOME TAX OFFICER, WARD -1, KARWAR

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 166/PAN/2019[2016-17]Status: DisposedITAT Panaji04 Jul 2023AY 2016-17

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

B Appellant Respondent ITA No.147 /PAN/2019 (A.Y. 2015-16) ACIT, Circle-2(1), vs Shree Kalika Urban Co- Panaji. op Credit Society Ltd., Block No.6, Om Chambers, Fiera Baixa, Nr. Laxmi Narayan Temple, Mapusa, Goa. PAN: AACAS 1697 Q Appellant Respondent ITA No.152 & 153/PAN/2019 (A.Y. 2015-16 & 2016-17) The Pirna Urban Co-op. Credit vs ITO, Ward

SHRI LOKAKALYAN SOUHARD SAHAKARI NIYAMIT,BELGAVI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BELGAVI

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 33/PAN/2019[2014-15]Status: DisposedITAT Panaji04 Jul 2023AY 2014-15

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

B Appellant Respondent ITA No.147 /PAN/2019 (A.Y. 2015-16) ACIT, Circle-2(1), vs Shree Kalika Urban Co- Panaji. op Credit Society Ltd., Block No.6, Om Chambers, Fiera Baixa, Nr. Laxmi Narayan Temple, Mapusa, Goa. PAN: AACAS 1697 Q Appellant Respondent ITA No.152 & 153/PAN/2019 (A.Y. 2015-16 & 2016-17) The Pirna Urban Co-op. Credit vs ITO, Ward

M/S GOA BAGAYATDAR SAHAKARI KHAREDI VIKRI SAUNSTHA MARYADIT,PONDA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 (1), PANAJI., PANAJI

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 64/PAN/2019[2015-16]Status: DisposedITAT Panaji04 Jul 2023AY 2015-16

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

B Appellant Respondent ITA No.147 /PAN/2019 (A.Y. 2015-16) ACIT, Circle-2(1), vs Shree Kalika Urban Co- Panaji. op Credit Society Ltd., Block No.6, Om Chambers, Fiera Baixa, Nr. Laxmi Narayan Temple, Mapusa, Goa. PAN: AACAS 1697 Q Appellant Respondent ITA No.152 & 153/PAN/2019 (A.Y. 2015-16 & 2016-17) The Pirna Urban Co-op. Credit vs ITO, Ward

THE MARCELA URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,MARCELA, GOA vs. INCOME TAX OFFICER, WARD -2(3), PANAJI

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 69/PAN/2019[2015-16]Status: DisposedITAT Panaji04 Jul 2023AY 2015-16

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

B Appellant Respondent ITA No.147 /PAN/2019 (A.Y. 2015-16) ACIT, Circle-2(1), vs Shree Kalika Urban Co- Panaji. op Credit Society Ltd., Block No.6, Om Chambers, Fiera Baixa, Nr. Laxmi Narayan Temple, Mapusa, Goa. PAN: AACAS 1697 Q Appellant Respondent ITA No.152 & 153/PAN/2019 (A.Y. 2015-16 & 2016-17) The Pirna Urban Co-op. Credit vs ITO, Ward

SAFE STARSOUHARDA SAHAKARI NIYAMIT,HONNAVAR vs. INCOME TAX OFFICER, WARD -1, KARWAR

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 165/PAN/2019[2015-16]Status: DisposedITAT Panaji04 Jul 2023AY 2015-16

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

B Appellant Respondent ITA No.147 /PAN/2019 (A.Y. 2015-16) ACIT, Circle-2(1), vs Shree Kalika Urban Co- Panaji. op Credit Society Ltd., Block No.6, Om Chambers, Fiera Baixa, Nr. Laxmi Narayan Temple, Mapusa, Goa. PAN: AACAS 1697 Q Appellant Respondent ITA No.152 & 153/PAN/2019 (A.Y. 2015-16 & 2016-17) The Pirna Urban Co-op. Credit vs ITO, Ward

THE OLD GOA URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,GOA vs. INCOME TAX OFFICER, WARD - 1(3), PANAJI

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 157/PAN/2019[2015-16]Status: DisposedITAT Panaji04 Jul 2023AY 2015-16

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

B Appellant Respondent ITA No.147 /PAN/2019 (A.Y. 2015-16) ACIT, Circle-2(1), vs Shree Kalika Urban Co- Panaji. op Credit Society Ltd., Block No.6, Om Chambers, Fiera Baixa, Nr. Laxmi Narayan Temple, Mapusa, Goa. PAN: AACAS 1697 Q Appellant Respondent ITA No.152 & 153/PAN/2019 (A.Y. 2015-16 & 2016-17) The Pirna Urban Co-op. Credit vs ITO, Ward

THE PIRNA URBAN CO-OP. CREDIT SOCIETY LIMITED,PIRNA, GOA vs. THE INCOME TAX OFFICER, WARD-2(3), PANAJI

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 153/PAN/2019[2016-17]Status: DisposedITAT Panaji04 Jul 2023AY 2016-17

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

B Appellant Respondent ITA No.147 /PAN/2019 (A.Y. 2015-16) ACIT, Circle-2(1), vs Shree Kalika Urban Co- Panaji. op Credit Society Ltd., Block No.6, Om Chambers, Fiera Baixa, Nr. Laxmi Narayan Temple, Mapusa, Goa. PAN: AACAS 1697 Q Appellant Respondent ITA No.152 & 153/PAN/2019 (A.Y. 2015-16 & 2016-17) The Pirna Urban Co-op. Credit vs ITO, Ward

SHREE KALIKA URBAN CO-OP. CREDIT SOCIETY LIMITED ,MAPUSA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2 (1), PANAJI., PANAJI

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 41/PAN/2019[2015-16]Status: DisposedITAT Panaji04 Jul 2023AY 2015-16

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

B Appellant Respondent ITA No.147 /PAN/2019 (A.Y. 2015-16) ACIT, Circle-2(1), vs Shree Kalika Urban Co- Panaji. op Credit Society Ltd., Block No.6, Om Chambers, Fiera Baixa, Nr. Laxmi Narayan Temple, Mapusa, Goa. PAN: AACAS 1697 Q Appellant Respondent ITA No.152 & 153/PAN/2019 (A.Y. 2015-16 & 2016-17) The Pirna Urban Co-op. Credit vs ITO, Ward