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41 results for “section 68”+ Section 156(3)clear

Sorted by relevance

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Key Topics

Condonation of Delay29Section 26312Section 80P(2)(a)12Deduction12

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)

156 & 157/PAN/2019 preferred by the assessee emanates from the separate orders of Commissioner of Income Tax (Appeals)-1, Panaji, dated 28/02/2019 & 21/02/2019 for A.Ys. 2016-17 & 2017-18 respectively; ITA Nos. 64 & 146/PAN/2019 are the cross appeals preferred by the assessee and the Revenue emanates from the order of Commissioner of Income Tax (Appeals)-1, Panaji, dated 22/01/2019

Showing 1–20 of 41 · Page 1 of 3

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)

156 & 157/PAN/2019 preferred by the assessee emanates from the separate orders of Commissioner of Income Tax (Appeals)-1, Panaji, dated 28/02/2019 & 21/02/2019 for A.Ys. 2016-17 & 2017-18 respectively; ITA Nos. 64 & 146/PAN/2019 are the cross appeals preferred by the assessee and the Revenue emanates from the order of Commissioner of Income Tax (Appeals)-1, Panaji, dated 22/01/2019

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)

156 & 157/PAN/2019 preferred by the assessee emanates from the separate orders of Commissioner of Income Tax (Appeals)-1, Panaji, dated 28/02/2019 & 21/02/2019 for A.Ys. 2016-17 & 2017-18 respectively; ITA Nos. 64 & 146/PAN/2019 are the cross appeals preferred by the assessee and the Revenue emanates from the order of Commissioner of Income Tax (Appeals)-1, Panaji, dated 22/01/2019

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)

156 & 157/PAN/2019 preferred by the assessee emanates from the separate orders of Commissioner of Income Tax (Appeals)-1, Panaji, dated 28/02/2019 & 21/02/2019 for A.Ys. 2016-17 & 2017-18 respectively; ITA Nos. 64 & 146/PAN/2019 are the cross appeals preferred by the assessee and the Revenue emanates from the order of Commissioner of Income Tax (Appeals)-1, Panaji, dated 22/01/2019

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)

156 & 157/PAN/2019 preferred by the assessee emanates from the separate orders of Commissioner of Income Tax (Appeals)-1, Panaji, dated 28/02/2019 & 21/02/2019 for A.Ys. 2016-17 & 2017-18 respectively; ITA Nos. 64 & 146/PAN/2019 are the cross appeals preferred by the assessee and the Revenue emanates from the order of Commissioner of Income Tax (Appeals)-1, Panaji, dated 22/01/2019

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)

156 & 157/PAN/2019 preferred by the assessee emanates from the separate orders of Commissioner of Income Tax (Appeals)-1, Panaji, dated 28/02/2019 & 21/02/2019 for A.Ys. 2016-17 & 2017-18 respectively; ITA Nos. 64 & 146/PAN/2019 are the cross appeals preferred by the assessee and the Revenue emanates from the order of Commissioner of Income Tax (Appeals)-1, Panaji, dated 22/01/2019

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)

156 & 157/PAN/2019 preferred by the assessee emanates from the separate orders of Commissioner of Income Tax (Appeals)-1, Panaji, dated 28/02/2019 & 21/02/2019 for A.Ys. 2016-17 & 2017-18 respectively; ITA Nos. 64 & 146/PAN/2019 are the cross appeals preferred by the assessee and the Revenue emanates from the order of Commissioner of Income Tax (Appeals)-1, Panaji, dated 22/01/2019

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)

156 & 157/PAN/2019 preferred by the assessee emanates from the separate orders of Commissioner of Income Tax (Appeals)-1, Panaji, dated 28/02/2019 & 21/02/2019 for A.Ys. 2016-17 & 2017-18 respectively; ITA Nos. 64 & 146/PAN/2019 are the cross appeals preferred by the assessee and the Revenue emanates from the order of Commissioner of Income Tax (Appeals)-1, Panaji, dated 22/01/2019

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)

156 & 157/PAN/2019 preferred by the assessee emanates from the separate orders of Commissioner of Income Tax (Appeals)-1, Panaji, dated 28/02/2019 & 21/02/2019 for A.Ys. 2016-17 & 2017-18 respectively; ITA Nos. 64 & 146/PAN/2019 are the cross appeals preferred by the assessee and the Revenue emanates from the order of Commissioner of Income Tax (Appeals)-1, Panaji, dated 22/01/2019

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)

156 & 157/PAN/2019 preferred by the assessee emanates from the separate orders of Commissioner of Income Tax (Appeals)-1, Panaji, dated 28/02/2019 & 21/02/2019 for A.Ys. 2016-17 & 2017-18 respectively; ITA Nos. 64 & 146/PAN/2019 are the cross appeals preferred by the assessee and the Revenue emanates from the order of Commissioner of Income Tax (Appeals)-1, Panaji, dated 22/01/2019

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)

156 & 157/PAN/2019 preferred by the assessee emanates from the separate orders of Commissioner of Income Tax (Appeals)-1, Panaji, dated 28/02/2019 & 21/02/2019 for A.Ys. 2016-17 & 2017-18 respectively; ITA Nos. 64 & 146/PAN/2019 are the cross appeals preferred by the assessee and the Revenue emanates from the order of Commissioner of Income Tax (Appeals)-1, Panaji, dated 22/01/2019

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)

156 & 157/PAN/2019 preferred by the assessee emanates from the separate orders of Commissioner of Income Tax (Appeals)-1, Panaji, dated 28/02/2019 & 21/02/2019 for A.Ys. 2016-17 & 2017-18 respectively; ITA Nos. 64 & 146/PAN/2019 are the cross appeals preferred by the assessee and the Revenue emanates from the order of Commissioner of Income Tax (Appeals)-1, Panaji, dated 22/01/2019

SAMARTH URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. PR. COMMISSIONER OF INCOME TAX , BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 152/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

156 ITR 11 (Bom), where there is a conflict between the decisions of nonjurisdictional High Court's, then a view which is in favour of the assessee is to be preferred as against that taken against him. Accordingly, taking support from the aforesaid judicial pronouncement of the Hon'ble High Court of jurisdiction, we respectfully follow the view taken

AKSHAYA CO-OPERATIVE CREDIT SOCIETY LIMITED,KARWAR vs. INCOME TAX OFFICER, WARD - 1(1), KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 158/PAN/2023[2014-15]Status: DisposedITAT Panaji28 Nov 2025AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

156 ITR 11 (Bom), where there is a conflict between the decisions of nonjurisdictional High Court's, then a view which is in favour of the assessee is to be preferred as against that taken against him. Accordingly, taking support from the aforesaid judicial pronouncement of the Hon'ble High Court of jurisdiction, we respectfully follow the view taken

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 255/PAN/2024[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

156 ITR 11 (Bom), where there is a conflict between the decisions of nonjurisdictional High Court's, then a view which is in favour of the assessee is to be preferred as against that taken against him. Accordingly, taking support from the aforesaid judicial pronouncement of the Hon'ble High Court of jurisdiction, we respectfully follow the view taken

KAIGA PROJECT EMPLOYEES THRIFT AND CREDIT SOCIETY,KARWAR vs. INCOME TAX OFFICER, WARD - 2, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 62/PAN/2025[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

156 ITR 11 (Bom), where there is a conflict between the decisions of nonjurisdictional High Court's, then a view which is in favour of the assessee is to be preferred as against that taken against him. Accordingly, taking support from the aforesaid judicial pronouncement of the Hon'ble High Court of jurisdiction, we respectfully follow the view taken

HAVYAKA CREDIT SOUHARDA SAHAKARI NIYAMITA,KUMTA vs. INCOME TAX OFFICER, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 36/PAN/2025[2014-15]Status: DisposedITAT Panaji28 Nov 2025AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

156 ITR 11 (Bom), where there is a conflict between the decisions of nonjurisdictional High Court's, then a view which is in favour of the assessee is to be preferred as against that taken against him. Accordingly, taking support from the aforesaid judicial pronouncement of the Hon'ble High Court of jurisdiction, we respectfully follow the view taken

SHREE MAHILA CREDIT SOUHARD SAHAKARI SANGH NIYAMIT,BELAGAVI vs. ITO WARD 1 BELAGAVI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 117/PAN/2024[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

156 ITR 11 (Bom), where there is a conflict between the decisions of nonjurisdictional High Court's, then a view which is in favour of the assessee is to be preferred as against that taken against him. Accordingly, taking support from the aforesaid judicial pronouncement of the Hon'ble High Court of jurisdiction, we respectfully follow the view taken

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI, GOA

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 286/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

156 ITR 11 (Bom), where there is a conflict between the decisions of nonjurisdictional High Court's, then a view which is in favour of the assessee is to be preferred as against that taken against him. Accordingly, taking support from the aforesaid judicial pronouncement of the Hon'ble High Court of jurisdiction, we respectfully follow the view taken

VARDHAMAN URBAN CO-OP CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER WARD 4 BELGAUM, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 42/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

156 ITR 11 (Bom), where there is a conflict between the decisions of nonjurisdictional High Court's, then a view which is in favour of the assessee is to be preferred as against that taken against him. Accordingly, taking support from the aforesaid judicial pronouncement of the Hon'ble High Court of jurisdiction, we respectfully follow the view taken