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