GOURISH GOPINATH DESAI,UTTAR KANNADA vs. ITO -2, KARWAR, KARWAR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Pavan Kumar Gadalei T A. Nos. 284,285 & 286/Pan/2025 (A.Y.2014-15 ) Gourish Gopinath Desai, Vs Ito-Ward-2, Katgal Kumta, Aayakar Bhavan, . Uttar Kannada-581444, Karwar-581301, Karnataka. Karnataka. Pan No:Bfwpd9695E

section 68 of the Act(i)opening balance of Rs.10,29,558/- and (ii) similarly Rs.9,94,319/- and assessed the total income of Rs.23,35,660/- and passed the order u/sec 144 r.w.s 147 of the Act dated 03.05.2023. 4. Aggrieved by the order, the assessee has filed an appeal before the CIT(A),whereas

JAGDISH SAVANT,BELGAUM vs. INCOME TAX OFFICER, BELGAUM

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Pavan Kumar Gadalei T A. Nos.227/Pan/2025 (A.Y. 2017-18 ) Jagdish Shambhu Savant, Vs Ito-Ward-4, 102,Kaivalya Residency, Feroj Khimjibhai Cpx, . Budhwar Peth, Civil Hospital Road Belagavi-590006, Belagavi-590001. Karnataka. Karnataka. Pan/Gir No. Assps9453P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

section 68 of the Act and made addition of unexplained cash credits of Rs.15,71,780/- and similarly made addition of unexplained investment in flat u/sec69A of Rs.10,37,348 and finally assessed the total income of Rs.33,00,198/- and passed the order u/sec 143(3) of the Act dated 30.12.2019. 4. Aggrieved by the order, the assessee

ZUARI MANAGEMENT SERVICES LTD.,GOA vs. DEPUTY COMMISIONER OF INCOME-TAX, CIRCLE - 1, MARGAO

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2009-10 M/S Zuari Management Services Ltd. (Erstwhile Zuari Infrastructure & Developers Ltd., Formerly Zuari Sez Ltd.) Jai Kisaan Nagar, Zuari Nagar, Goa. Pan: Aaacz2903Q . . . . . . . Appellant V/S Dy. Commissioner Of Income Tax, Circle-1, Margao, Goa. . . . . . . . Respondent Represented Assessee By: Mr Salil Kapoor [‘Ld. Ar’] Revenue By: Mr Senthil Kumar N [‘Ld. Dr’] Date Of Conclusive Hearing : 29/01/2026 Date Of Pronouncement : 06/02/2026 Order Per G. D. Padmahshali; This Assessee’S Appeal Filed U/S 253(1) Of The Income-

68,279/- incurred towards ROC Charges, legal & other expenses etc., was disallowed u/s 37(1) for the want of documentary evidence & in absence of corroborative explanation etc. ITAT-Panaji Page 3 of 34 M/s Zuari Management Services Ltd. Vs DCIT ITA No. 085/PAN/2020 AY: 2009-10 2.4 Aggrieved assessee challenged former assessment in an appeal u/s 246A r.w.s. 249