LATE SHRI ANAND ALIAS VISHWANATH MAMANI, THROUGH HIS LEGAL HEIR SMT. RATNA ANAND MAMANI,BELAGAVI vs. THE INCOME TAX OFFICER, WARD -1 BELAGAVI, BELAGAVI

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

Bench: Shri Pavan Kumar Gadalei T A. No.352/Pan/2025 (A.Y. 2017-18) Late Shri Anand Alias Vs Ito-Ward-1, Vishwanath Mamani Through Feroj Khimjibhai Cpx, . His Legal Heir Smt.Ratna Civil Hospital Road Anand Mamani, Belagavi-590001. 3138/3, Ramapur Site, Karnataka. Saundatti, Belagavi-591126, Karnataka. Pan,No.Avhpm6615P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Sri.Shivananad Halbhavi.Ar Revenue By Smt.Rijula Uniyal.Sr.Dr सुनवाई की तारीख/Date Of Hearing 03.02.2026 घोषणा की तारीख/Date Of Pronouncement 04.02.2026 Order Per Pavan Kumar Gadale ,Jm: The Assesse Has Filed The Appeal Against The Order Of The Nfac/Cit(A) Passed U/Sec143(3) & U/Sec 250 Of The Act. The Assesee Has Raised The Grounds Of Appeal Challenging The Order Of The Cit(A) Sustaining The Addition Of Unexplained Cash Deposits Under Section 68 Of The Act Made By The Assessing Officer. 2. The Brief Facts Of The Case Are That, The Assesse Has Filed The Return Of Income For A.Y.2017-18 On 05.08.2017 Disclosing A Total Income Of Rs.11,93,580/- & The Case

section 68 of the Act made by the Assessing officer. 2. The brief facts of the case are that, the assesse has filed the return of income for A.Y.2017-18 on 05.08.2017 disclosing a total income of Rs.11,93,580/- and the case 2 ITA. No.352/PAN/2025 Anand Alias Vishwanath Mamani through legal heir smt Ratna Anand Mamani.. was selected

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

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

SURAJDATTA SAGUN MORAJKAR,NERUL vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PANAJI GOA, PANAJI

Bench: Hon’Ble Shri Pavankumar Gadale & Shri G. D. Padmahshaliita Nos. 122/Pan/2024 Assessment Year : 2017-18 Surajdatta Sagun Morajkar C/O. Sun Estate Developers, Next To Sal De Goa, Bhatti Waddo, Bardez, Goa-403114 Pan : Aempm7614J . . . . . . . Appellant

section 5A of the Act was for the year under consideration engaged in the business of real estate development and construction in the name & style of ‘Sun Estate Developer’ and also a partner in M/s ‘SM Venture.’ The assessee filed his return of income on 30/03/2018 declaring total income at ₹4,47,72,090/- which was subjected to scrutiny

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

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

68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount of demonetized currency during demonetization period are receipts from members on account of regular business transactions such as loan repayment, saving deposit, recurring deposit, pigmy collections etc. The members are recognized

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

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

68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount of demonetized currency during demonetization period are receipts from members on account of regular business transactions such as loan repayment, saving deposit, recurring deposit, pigmy collections etc. The members are recognized

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

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

68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount of demonetized currency during demonetization period are receipts from members on account of regular business transactions such as loan repayment, saving deposit, recurring deposit, pigmy collections etc. The members are recognized

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

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

68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount of demonetized currency during demonetization period are receipts from members on account of regular business transactions such as loan repayment, saving deposit, recurring deposit, pigmy collections etc. The members are recognized

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

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

68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount of demonetized currency during demonetization period are receipts from members on account of regular business transactions such as loan repayment, saving deposit, recurring deposit, pigmy collections etc. The members are recognized

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

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

68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount of demonetized currency during demonetization period are receipts from members on account of regular business transactions such as loan repayment, saving deposit, recurring deposit, pigmy collections etc. The members are recognized

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

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

68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount of demonetized currency during demonetization period are receipts from members on account of regular business transactions such as loan repayment, saving deposit, recurring deposit, pigmy collections etc. The members are recognized

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

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

68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount of demonetized currency during demonetization period are receipts from members on account of regular business transactions such as loan repayment, saving deposit, recurring deposit, pigmy collections etc. The members are recognized

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

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

68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount of demonetized currency during demonetization period are receipts from members on account of regular business transactions such as loan repayment, saving deposit, recurring deposit, pigmy collections etc. The members are recognized

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

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

68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount of demonetized currency during demonetization period are receipts from members on account of regular business transactions such as loan repayment, saving deposit, recurring deposit, pigmy collections etc. The members are recognized

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. DCIT/ACIT, NEAC, DELHI

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

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

68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount of demonetized currency during demonetization period are receipts from members on account of regular business transactions such as loan repayment, saving deposit, recurring deposit, pigmy collections etc. The members are recognized

THE MARATHA URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. INCOME TAX OFFICER, WARD - 5, 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

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

68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount of demonetized currency during demonetization period are receipts from members on account of regular business transactions such as loan repayment, saving deposit, recurring deposit, pigmy collections etc. The members are recognized

SHREE BASVANNA MAHADEV CO-OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER WARD 6, 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

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

68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount of demonetized currency during demonetization period are receipts from members on account of regular business transactions such as loan repayment, saving deposit, recurring deposit, pigmy collections etc. The members are recognized

VIVIDODDSHESHA PRATHAMIK GRAMEEN KRUSHI SAHAKARI SANGH NIYAMIT SOUDATTI,SOUDATTI vs. INCOME TAX OFFICER WARD-4, 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

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

68 of the Act as the cooperative society has not explained the sources of cash deposits in the bank account during demonetization period. The Ld.AR submitted that entire amount of demonetized currency during demonetization period are receipts from members on account of regular business transactions such as loan repayment, saving deposit, recurring deposit, pigmy collections etc. The members are recognized