SWAPNIL PRABHAKAR NAIK,KHANDOLA MARCELA vs. INCOME TAX OFFICER,WARD-1(3) PANAJI, PANAJI
The appeal of the assessee is partly allowed for statistical purpose
ITA 121/PAN/2025[2017-18]Status: DisposedITAT Panaji13 Nov 2025AY 2017-18
Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali
For Appellant: Mr Vinesh Pikale [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 143(3)Section 250Section 253(1)Section 5ASection 68
68
without appreciating the supporting
ITAT-Panaji Page 3 of 10
Swapnil Prabhakar Naik Vs ITO
ITA No.: 121/PAN/2025 AY: 2017-18
4. On the facts and circumstances of the case, the learned JCIT(A)-6, Mumbai and AO erred in making additions without appreciating the merits of the case and the relevant documentary evidences submitted in the course