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39 results for “section 68”+ Section 22clear

Sorted by relevance

Delhi6,006Mumbai4,857Bangalore1,681Chennai1,216Kolkata1,209Ahmedabad1,091Jaipur970Hyderabad852Karnataka706Pune661Surat515Chandigarh507Indore504Cochin296Raipur284Visakhapatnam248Rajkot235Agra160Cuttack157Nagpur154Amritsar138Lucknow136Telangana125Guwahati111Ranchi89SC86Calcutta78Allahabad67Jodhpur60Patna58Dehradun40Panaji39Jabalpur25Varanasi18Orissa12Rajasthan11Kerala10A.K. SIKRI ROHINTON FALI NARIMAN4Uttarakhand3Gauhati2ASHOK BHAN DALVEER BHANDARI1Himachal Pradesh1K.S. RADHAKRISHNAN A.K. SIKRI1ARIJIT PASAYAT C.K. THAKKER1ANIL R. DAVE SHIVA KIRTI SINGH1A.K. SIKRI N.V. RAMANA1Andhra Pradesh1Tripura1

Key Topics

Condonation of Delay29Section 143(3)12Addition to Income8Section 143(1)7Section 92C6Section 1475Deduction5Disallowance5Section 14A4Section 115B

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

22,01,992 before claim of Chapter VIA deductions. The income declared is inclusive of the above undisclosed income declared during the course of survey under section 133A of the Act. As per the provisions of section 115BBE, where the total income of an assessee includes any income referred to under section 68

Showing 1–20 of 39 · Page 1 of 2

4
Section 1644
Natural Justice4

SHREE AMBEY FORGING PRIVAT LIMITED,PANAJI vs. ITO, WARD - (4), PANAJI

In the result, both appeals of the assessee are allowed

ITA 389/PAN/2017[2013-14]Status: DisposedITAT Panaji07 Oct 2021AY 2013-14
For Appellant: Shri Shrinivas Nayak, CAFor Respondent: Shri Sourabh Nayak, Sr. DR
Section 143(3)Section 92ASection 92C

68,545/- based on the order of the AO-TP u/s 92CA of the Income Tax Act'1961, in spite of the fact that the assesse or their AE has not taken any benefit or exemption / deduction under the Income Tax Act. The Id AO(TP) and Dispute Resolution Panel-2, Bangalore, 4) has willfully ignored that the assesee

SCORPIO IRON LTD,PANAJI vs. ITO, WARD - 1(4), PANAJI

In the result, both appeals of the assessee are allowed

ITA 388/PAN/2017[2013-14]Status: DisposedITAT Panaji07 Oct 2021AY 2013-14
For Appellant: Shri Shrinivas Nayak, CAFor Respondent: Shri Sourabh Nayak, Sr. DR
Section 143(3)Section 92ASection 92C

68,545/- based on the order of the AO-TP u/s 92CA of the Income Tax Act'1961, in spite of the fact that the assesse or their AE has not taken any benefit or exemption / deduction under the Income Tax Act. The Id AO(TP) and Dispute Resolution Panel-2, Bangalore, 4) has willfully ignored that the assesee

M/S KAMAT REAL ESTATE DEVELOPERS,,PANAJI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PANAJI., PANAJI

In the result, appeal of the Assessee is allowed

ITA 336/PAN/2018[2005-06]Status: DisposedITAT Panaji17 Aug 2022AY 2005-06

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

For Appellant: Sh Sandip Bhandare, C.AFor Respondent: Sh Mayur Kamble, Sr. D.R
Section 142(1)Section 143(1)Section 143(3)Section 147Section 148

68,152/-. The Ld. D.R. further submitted that as per the Deed of Partnership Firm, it was required to pay interest on the credit balances of the partners. However, there was no provision for levying interest on the debit balances of the partners. Since absence of this clause in the Deed of Partnership is for diversion of funds for purposes

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PANAJI, AYAKAR BHAWAN vs. VPK URBAN COOPERATIVE CREDIT SOCIETY , VPK BHAWAN

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

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

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

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

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

SHIVAGIRI CO-OP CREDIT SOCIETY LTD,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1(3), 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 138/PAN/2024[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

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

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

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

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

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

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 285/PAN/2024[2016-17]Status: DisposedITAT Panaji28 Nov 2025AY 2016-17

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

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

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 160/PAN/2023[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

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

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

SHRI SHRADHA CREDIT SOUHARD SAHAKARI NIYMIT NIPANI,NIPANI vs. ITO, WARD-2 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 144/PAN/2024[2018-19]Status: DisposedITAT Panaji28 Nov 2025AY 2018-19

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

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

THE ADARSH MULTIPURPOSE CO-OPERATIVE SOCIETY,BELAGAVI vs. INCOME TAX OFFICER WARD 1-(2) , 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 245/PAN/2024[2016-17]Status: DisposedITAT Panaji28 Nov 2025AY 2016-17

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

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

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

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

KUMTA ADIKE MARATA SOPUHARDA SAHAKARI SANGH NIYAMIT,KUMTA 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 153/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

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

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

SHRI BASAVESHWAR URBAN CO OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTRE, 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 179/PAN/2024[2018-2019]Status: DisposedITAT Panaji28 Nov 2025AY 2018-2019

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

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

SHRI BASAVESHWAR URBAN CO OPERATIVE CREDIT SOCIETY LTD,BELAGAVI vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT, 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 180/PAN/2024[2020-2021]Status: DisposedITAT Panaji28 Nov 2025AY 2020-2021

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

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

BASAV SOUHARDA CREDIT SAHAKARI NIYAMIT BAILHONGAL,BAILHONGALA vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTER, 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 190/PAN/2024[2020-2021]Status: DisposedITAT Panaji28 Nov 2025AY 2020-2021

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

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

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

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

PRATHAMIK KRISHI PATTIN SAHAKARI SANGH NIYAMIT LTD BHOJ,BHOJ vs. INCOME TAX OFFICER, WARD-1, NIPANI

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

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

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev

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

22 245/PAN/2024 2016-17 Multipurpose Co- AAAAT4669H Belgaum Vaidya op Society Prathamik Krishi Pattin Sahakari ITO, Wd 1, Mr. Pramod Y 23 272/PAN/2024 2017-18 AAAAP1606Q Sangh Niyamit Nippani Vaidya Limited Bhoj The Maratha Urban Co-op ITO, Wd Mr. Pramod Y 24 301/PAN/2024 2017-18 AABAT1106E Credit Society 5,Belgaum Vaidya Limited Shree Basvanna Mahadev