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8 results for “section 68”+ Section 251(1)(c)clear

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Key Topics

Section 80P(2)(d)18Section 80P(2)(a)18Section 2517Section 143(3)6Section 80P(2)(c)6Deduction6Section 1475Section 2503Section 143(1)2Disallowance

MAHADEV MALLAPPA ATAR,BELAGAVI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, BELAGAVI

ITA 14/PAN/2024[2013-14]Status: DisposedITAT Panaji03 Jan 2025AY 2013-14

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 014/Pan/2024 Assessment Year : 2013-14 Mahadev Mallappa Atar Pwd Contractor, Katkol, Ramdurg, Dist. Balgavi-591114 Pan:Abxpa7467P . . . . . . . Appellant

For Appellant: None for the assesseeFor Respondent: Ms Nazeera Mohammad [‘Ld. DR’]
Section 143(1)Section 143(3)Section 250Section 250(6)Section 251Section 251(1)(a)Section 253(1)Section 68

68 of the Act. Aggrieved by the aforestated additions the assessee filed first appeal before Ld. NFAC which came to be dismissed. ITAT-Panaji Page 2 of 4 Mahadev Mallappa Atar Vs ITO ITA Nos.14/PAN/2024 AY: 2013-14 4. Further aggrieved, the assessee came in present appeal on as many as eight augmentative grounds, reproduction of which deemed unnecessary

2
Addition to Income2

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/-, examined original assessment records only and no fresh material had come in his possession after completion of original assessment u/s 143(3) of I.T. Act. 6 ITA.No.336/PAN./2018 M/s. Kamat Real Estate Developers, Panaji, Goa. 5. In the facts and circumstances of the case the Commissioner of Income Tax (Appeals) erred in confirming the action

M/S THE QUEPEM URBAN CO-OP. CREDIT SOCIETY LTD.,QUEPEM vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE- 1, MARGAO

ITA 248/PAN/2019[2014-15]Status: DisposedITAT Panaji05 Jul 2023AY 2014-15

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) The Parshwanath Co-Op. Vs Pr.Cit, Hubballi. Credit Society Ltd., 535, 536, 1St Floor, Padmavati Chambers, Kulkarni Galli, Belgaum. Pan: Aaaat 4145 L Appellant Respondent Candolim Urban Co-Op. Credit Vs Ito, Ward-2(1), Society Ltd., St.Joseph Panaji, Goa. Apartment, Near Football Ground, Candolim, Bardez. Pan: Aabac 2053 P Appellant Respondent

For Appellant: Shri Pramod Vaidhya, AdvFor Respondent: Shri Prabhakar Anand DJ, DR
Section 251Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

1), Consumers Co-op. Society Panaji, Goa. Ltd., Morod, Mapusa, Goa. PAN: AAAAT 3613 K Appellant Respondent ITA Nos. 204,248,267,268 & 295/PAN/2019 The Parshwanath Co-op Credit Society Ltd. & Ors. The Shiroda Progressive vs ITO, Ward-2(3), Urban Co-op. Credit Society Panaji. Ltd., Shop No.4, Opp. Police Station, Bhati, Shiroda PAN : AABAT 7206 P Appellant Respondent

THE BARDEZ BAZAR CONSUMERS CO-OPERATIVE SOCIETY LIMITED,MAPUSA vs. ACIT, CIRCLE - 2(1), PANAJI

ITA 267/PAN/2019[2014-15]Status: DisposedITAT Panaji05 Jul 2023AY 2014-15

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) The Parshwanath Co-Op. Vs Pr.Cit, Hubballi. Credit Society Ltd., 535, 536, 1St Floor, Padmavati Chambers, Kulkarni Galli, Belgaum. Pan: Aaaat 4145 L Appellant Respondent Candolim Urban Co-Op. Credit Vs Ito, Ward-2(1), Society Ltd., St.Joseph Panaji, Goa. Apartment, Near Football Ground, Candolim, Bardez. Pan: Aabac 2053 P Appellant Respondent

For Appellant: Shri Pramod Vaidhya, AdvFor Respondent: Shri Prabhakar Anand DJ, DR
Section 251Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

1), Consumers Co-op. Society Panaji, Goa. Ltd., Morod, Mapusa, Goa. PAN: AAAAT 3613 K Appellant Respondent ITA Nos. 204,248,267,268 & 295/PAN/2019 The Parshwanath Co-op Credit Society Ltd. & Ors. The Shiroda Progressive vs ITO, Ward-2(3), Urban Co-op. Credit Society Panaji. Ltd., Shop No.4, Opp. Police Station, Bhati, Shiroda PAN : AABAT 7206 P Appellant Respondent

THE BARDEZ BAZAR CONSUMERS CO-OPERATIVE SOCIETY LIMITED,MAPUSA vs. ACIT, CIRCLE - 2(1), PANAJI

ITA 268/PAN/2019[2015-16]Status: DisposedITAT Panaji05 Jul 2023AY 2015-16

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) The Parshwanath Co-Op. Vs Pr.Cit, Hubballi. Credit Society Ltd., 535, 536, 1St Floor, Padmavati Chambers, Kulkarni Galli, Belgaum. Pan: Aaaat 4145 L Appellant Respondent Candolim Urban Co-Op. Credit Vs Ito, Ward-2(1), Society Ltd., St.Joseph Panaji, Goa. Apartment, Near Football Ground, Candolim, Bardez. Pan: Aabac 2053 P Appellant Respondent

For Appellant: Shri Pramod Vaidhya, AdvFor Respondent: Shri Prabhakar Anand DJ, DR
Section 251Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

1), Consumers Co-op. Society Panaji, Goa. Ltd., Morod, Mapusa, Goa. PAN: AAAAT 3613 K Appellant Respondent ITA Nos. 204,248,267,268 & 295/PAN/2019 The Parshwanath Co-op Credit Society Ltd. & Ors. The Shiroda Progressive vs ITO, Ward-2(3), Urban Co-op. Credit Society Panaji. Ltd., Shop No.4, Opp. Police Station, Bhati, Shiroda PAN : AABAT 7206 P Appellant Respondent

THE SHIRODA PROGRESSIVE URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,PHONDA vs. INCOME TAX OFFICER, WARD -2(3), PANAJI

ITA 295/PAN/2019[2015-16]Status: DisposedITAT Panaji05 Jul 2023AY 2015-16

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) The Parshwanath Co-Op. Vs Pr.Cit, Hubballi. Credit Society Ltd., 535, 536, 1St Floor, Padmavati Chambers, Kulkarni Galli, Belgaum. Pan: Aaaat 4145 L Appellant Respondent Candolim Urban Co-Op. Credit Vs Ito, Ward-2(1), Society Ltd., St.Joseph Panaji, Goa. Apartment, Near Football Ground, Candolim, Bardez. Pan: Aabac 2053 P Appellant Respondent

For Appellant: Shri Pramod Vaidhya, AdvFor Respondent: Shri Prabhakar Anand DJ, DR
Section 251Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

1), Consumers Co-op. Society Panaji, Goa. Ltd., Morod, Mapusa, Goa. PAN: AAAAT 3613 K Appellant Respondent ITA Nos. 204,248,267,268 & 295/PAN/2019 The Parshwanath Co-op Credit Society Ltd. & Ors. The Shiroda Progressive vs ITO, Ward-2(3), Urban Co-op. Credit Society Panaji. Ltd., Shop No.4, Opp. Police Station, Bhati, Shiroda PAN : AABAT 7206 P Appellant Respondent

THE PARSHWANATH CO-OP. CREDIT SOCIETY LIMITED,BELGAUM vs. PR. CIT, HUBBALI

ITA 80/PAN/2020[2015-16]Status: DisposedITAT Panaji05 Jul 2023AY 2015-16

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) The Parshwanath Co-Op. Vs Pr.Cit, Hubballi. Credit Society Ltd., 535, 536, 1St Floor, Padmavati Chambers, Kulkarni Galli, Belgaum. Pan: Aaaat 4145 L Appellant Respondent Candolim Urban Co-Op. Credit Vs Ito, Ward-2(1), Society Ltd., St.Joseph Panaji, Goa. Apartment, Near Football Ground, Candolim, Bardez. Pan: Aabac 2053 P Appellant Respondent

For Appellant: Shri Pramod Vaidhya, AdvFor Respondent: Shri Prabhakar Anand DJ, DR
Section 251Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

1), Consumers Co-op. Society Panaji, Goa. Ltd., Morod, Mapusa, Goa. PAN: AAAAT 3613 K Appellant Respondent ITA Nos. 204,248,267,268 & 295/PAN/2019 The Parshwanath Co-op Credit Society Ltd. & Ors. The Shiroda Progressive vs ITO, Ward-2(3), Urban Co-op. Credit Society Panaji. Ltd., Shop No.4, Opp. Police Station, Bhati, Shiroda PAN : AABAT 7206 P Appellant Respondent

THE CANDOLIM URBAN CO - OPERATIVE CREDIT SOCIETY LIMITED,CANDOLIM, GOA vs. INCOME TAX OFFICER, WARD - 2(1), PANAJI

ITA 204/PAN/2019[2015-16]Status: DisposedITAT Panaji05 Jul 2023AY 2015-16

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) The Parshwanath Co-Op. Vs Pr.Cit, Hubballi. Credit Society Ltd., 535, 536, 1St Floor, Padmavati Chambers, Kulkarni Galli, Belgaum. Pan: Aaaat 4145 L Appellant Respondent Candolim Urban Co-Op. Credit Vs Ito, Ward-2(1), Society Ltd., St.Joseph Panaji, Goa. Apartment, Near Football Ground, Candolim, Bardez. Pan: Aabac 2053 P Appellant Respondent

For Appellant: Shri Pramod Vaidhya, AdvFor Respondent: Shri Prabhakar Anand DJ, DR
Section 251Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

1), Consumers Co-op. Society Panaji, Goa. Ltd., Morod, Mapusa, Goa. PAN: AAAAT 3613 K Appellant Respondent ITA Nos. 204,248,267,268 & 295/PAN/2019 The Parshwanath Co-op Credit Society Ltd. & Ors. The Shiroda Progressive vs ITO, Ward-2(3), Urban Co-op. Credit Society Panaji. Ltd., Shop No.4, Opp. Police Station, Bhati, Shiroda PAN : AABAT 7206 P Appellant Respondent