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15 results for “section 68”+ Section 69clear

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Key Topics

Section 26315 Deduction13 Section 80P(2)(a)12 Section 143(3)9 Section 115B5 Section 250(6)5 Section 133A4 Section 2502 Section 1392 Addition to Income

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

sections 68, 69, 69A, 69B, 69C or 69D are not attracted to levy tax under section 115BBE. The assessee

2

Survey u/s 133A2

SHRI RIYAZULHAQ F PATHAN,BELGAVI vs. INCOME TAX OFFICER, WARD - 1, NIPPANI

The appeal is ALLOWED

ITA 21/PAN/2019[2015-16]Status: DisposedITAT Panaji12 Jul 2023AY 2015-16

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 21/Pan/2019 धििाारण वर्ा / Assessment Year : 2015-16 Shri Riyazulhaq F Pathan, Near Central Excise Quarter, Nipani Tq. Chikodi, Belagavi -591237 Pan:Ahdpp8150A . . . . . . . अपीलाथी / Appellant बिाम / V/S. Income Tax Officer, Ward-1, Nipani . . . . . . .प्रत्यथी / Respondent द्वारा / Appearances Assessee By : None Revenue By : Shri N. Shrikanth सुनवाई की तारीख / Date Of Conclusive Hearing : 10/07/2023 घोषणा की तारीख / Date Of Pronouncement : 12/07/2023 आदेश / Order Per G. D. Padmahshali, Am; The Appeal Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), Belagavi [‘Cit(A)’ In Short] Dt. 30/10/2018 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ In Short] Which In Turn Ascended Out Of The Assessment Order Dt. 28/12/2017 Passed U/S 143(3) Of The Act By The Income Tax Officer, Ward-1, Nipani [‘Ao’ In Short].

For Appellant: NoneFor Respondent: Shri N. Shrikanth

Section 115BSection 133ASection 143(3)Section 250Section 250(6)Section 69Section 69A

68,35,590/- u/s 69 r.w.s. 115BBE of the Act. 4. Challenging the application of provisions of section 115BBE

DEMPO INDUSTRIES PRIVATE LIMITED,PANAJI vs. INCOME TAX OFFICER, WARD -1(2), PANAJI

The appeal of the assessee is ALLOWED in above terms

ITA 131/PAN/2019[2010-11]Status: DisposedITAT Panaji01 Sept 2023AY 2010-11

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing At Pune) आयकर अपील सं. / Ita No. 131/Pan/2019 धििाारण वर्ा / Assessment Year : 2010-11 Dempo Industries Pvt. Ltd., Dempo House, Campal, Panaji, Goa - 403001 Pan: Aaacu1745F . . . . . . . अपीलार्थी / Appellant

For Appellant: Ms Rucha VaidyaFor Respondent: Mr Prabhakar Anand DJ

Section 139Section 143(3)Section 246A(1)Section 250Section 253(1)(a)Section 263Section 32(1)(iia)

68,560/- u/s 139 of the Act. The case of the assessee was subjected to scrutiny and the regular assessment in the first instance u/s 143(3) of the Act was completed on 29/01/2013 assessing the total income at ₹8,73,34,825/-. 3.2 Subsequent to regular assessment upon direction of Ld. Pr. Commissioner of Income Tax, Panaji [‘PCIT

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2 (1), PANAJI., PANAJI vs. M/S SHREE KALIKA URBAN CO-OP. CREDIT SOCIETY LIMITED , MAPUSA

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 147/PAN/2019[2015-16]Status: DisposedITAT Panaji04 Jul 2023AY 2015-16

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

69,146,147,152,153, 156,157,165 & 166/PAN/2019 Shree Kalika Urban Co-op Credit Society Ltd. & Ors. ACIT, Circle-2(1), vs Goa Bagayatdar Panaji. Sahakari Kharedi Vikri Saunstha Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. PAN: AAAAG 2147 B Appellant Respondent ITA No.147 /PAN/2019 (A.Y. 2015-16) ACIT, Circle-2(1), vs Shree Kalika Urban Co- Panaji

THE PIRNA URBAN CO-OP. CREDIT SOCIETY LIMITED,PIRNA, GOA vs. THE INCOME TAX OFFICER, WARD-2(3), PANAJI

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 152/PAN/2019[2015-16]Status: DisposedITAT Panaji04 Jul 2023AY 2015-16

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

69,146,147,152,153, 156,157,165 & 166/PAN/2019 Shree Kalika Urban Co-op Credit Society Ltd. & Ors. ACIT, Circle-2(1), vs Goa Bagayatdar Panaji. Sahakari Kharedi Vikri Saunstha Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. PAN: AAAAG 2147 B Appellant Respondent ITA No.147 /PAN/2019 (A.Y. 2015-16) ACIT, Circle-2(1), vs Shree Kalika Urban Co- Panaji

THE PIRNA URBAN CO-OP. CREDIT SOCIETY LIMITED,PIRNA, GOA vs. THE INCOME TAX OFFICER, WARD-2(3), PANAJI

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 153/PAN/2019[2016-17]Status: DisposedITAT Panaji04 Jul 2023AY 2016-17

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

69,146,147,152,153, 156,157,165 & 166/PAN/2019 Shree Kalika Urban Co-op Credit Society Ltd. & Ors. ACIT, Circle-2(1), vs Goa Bagayatdar Panaji. Sahakari Kharedi Vikri Saunstha Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. PAN: AAAAG 2147 B Appellant Respondent ITA No.147 /PAN/2019 (A.Y. 2015-16) ACIT, Circle-2(1), vs Shree Kalika Urban Co- Panaji

THE OLD GOA URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,GOA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PANAJI

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 156/PAN/2019[2016-17]Status: DisposedITAT Panaji04 Jul 2023AY 2016-17

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

69,146,147,152,153, 156,157,165 & 166/PAN/2019 Shree Kalika Urban Co-op Credit Society Ltd. & Ors. ACIT, Circle-2(1), vs Goa Bagayatdar Panaji. Sahakari Kharedi Vikri Saunstha Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. PAN: AAAAG 2147 B Appellant Respondent ITA No.147 /PAN/2019 (A.Y. 2015-16) ACIT, Circle-2(1), vs Shree Kalika Urban Co- Panaji

THE OLD GOA URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,GOA vs. INCOME TAX OFFICER, WARD - 1(3), PANAJI

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 157/PAN/2019[2015-16]Status: DisposedITAT Panaji04 Jul 2023AY 2015-16

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

69,146,147,152,153, 156,157,165 & 166/PAN/2019 Shree Kalika Urban Co-op Credit Society Ltd. & Ors. ACIT, Circle-2(1), vs Goa Bagayatdar Panaji. Sahakari Kharedi Vikri Saunstha Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. PAN: AAAAG 2147 B Appellant Respondent ITA No.147 /PAN/2019 (A.Y. 2015-16) ACIT, Circle-2(1), vs Shree Kalika Urban Co- Panaji

SAFE STARSOUHARDA SAHAKARI NIYAMIT,HONNAVAR vs. INCOME TAX OFFICER, WARD -1, KARWAR

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 165/PAN/2019[2015-16]Status: DisposedITAT Panaji04 Jul 2023AY 2015-16

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

69,146,147,152,153, 156,157,165 & 166/PAN/2019 Shree Kalika Urban Co-op Credit Society Ltd. & Ors. ACIT, Circle-2(1), vs Goa Bagayatdar Panaji. Sahakari Kharedi Vikri Saunstha Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. PAN: AAAAG 2147 B Appellant Respondent ITA No.147 /PAN/2019 (A.Y. 2015-16) ACIT, Circle-2(1), vs Shree Kalika Urban Co- Panaji

SAFE STARSOUHARDA SAHAKARI NIYAMIT,HONNAVAR vs. INCOME TAX OFFICER, WARD -1, KARWAR

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 166/PAN/2019[2016-17]Status: DisposedITAT Panaji04 Jul 2023AY 2016-17

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

69,146,147,152,153, 156,157,165 & 166/PAN/2019 Shree Kalika Urban Co-op Credit Society Ltd. & Ors. ACIT, Circle-2(1), vs Goa Bagayatdar Panaji. Sahakari Kharedi Vikri Saunstha Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. PAN: AAAAG 2147 B Appellant Respondent ITA No.147 /PAN/2019 (A.Y. 2015-16) ACIT, Circle-2(1), vs Shree Kalika Urban Co- Panaji

SHRI LOKAKALYAN SOUHARD SAHAKARI NIYAMIT,BELGAVI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BELGAVI

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 33/PAN/2019[2014-15]Status: DisposedITAT Panaji04 Jul 2023AY 2014-15

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

69,146,147,152,153, 156,157,165 & 166/PAN/2019 Shree Kalika Urban Co-op Credit Society Ltd. & Ors. ACIT, Circle-2(1), vs Goa Bagayatdar Panaji. Sahakari Kharedi Vikri Saunstha Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. PAN: AAAAG 2147 B Appellant Respondent ITA No.147 /PAN/2019 (A.Y. 2015-16) ACIT, Circle-2(1), vs Shree Kalika Urban Co- Panaji

SHREE KALIKA URBAN CO-OP. CREDIT SOCIETY LIMITED ,MAPUSA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2 (1), PANAJI., PANAJI

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 41/PAN/2019[2015-16]Status: DisposedITAT Panaji04 Jul 2023AY 2015-16

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

69,146,147,152,153, 156,157,165 & 166/PAN/2019 Shree Kalika Urban Co-op Credit Society Ltd. & Ors. ACIT, Circle-2(1), vs Goa Bagayatdar Panaji. Sahakari Kharedi Vikri Saunstha Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. PAN: AAAAG 2147 B Appellant Respondent ITA No.147 /PAN/2019 (A.Y. 2015-16) ACIT, Circle-2(1), vs Shree Kalika Urban Co- Panaji

M/S GOA BAGAYATDAR SAHAKARI KHAREDI VIKRI SAUNSTHA MARYADIT,PONDA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 (1), PANAJI., PANAJI

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 64/PAN/2019[2015-16]Status: DisposedITAT Panaji04 Jul 2023AY 2015-16

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

69,146,147,152,153, 156,157,165 & 166/PAN/2019 Shree Kalika Urban Co-op Credit Society Ltd. & Ors. ACIT, Circle-2(1), vs Goa Bagayatdar Panaji. Sahakari Kharedi Vikri Saunstha Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. PAN: AAAAG 2147 B Appellant Respondent ITA No.147 /PAN/2019 (A.Y. 2015-16) ACIT, Circle-2(1), vs Shree Kalika Urban Co- Panaji

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

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 69/PAN/2019[2015-16]Status: DisposedITAT Panaji04 Jul 2023AY 2015-16

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

69,146,147,152,153, 156,157,165 & 166/PAN/2019 Shree Kalika Urban Co-op Credit Society Ltd. & Ors. ACIT, Circle-2(1), vs Goa Bagayatdar Panaji. Sahakari Kharedi Vikri Saunstha Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. PAN: AAAAG 2147 B Appellant Respondent ITA No.147 /PAN/2019 (A.Y. 2015-16) ACIT, Circle-2(1), vs Shree Kalika Urban Co- Panaji

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 (1), PANAJI., PANAJI vs. M/S GOA BAGAYATDAR SAHAKARI KHAREDI VIKRI SAUNSTHA MARYADIT, PONDA

In the result, appeals of the assessees are allowed and the Revenues are dismissed

ITA 146/PAN/2019[2015-16]Status: DisposedITAT Panaji04 Jul 2023AY 2015-16

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) Shri Lokakalyan Souhard Vs Pr.Cit, Belagavi. Sahakari Niyamit, Jatrat, Tal- Chikodi, Dist. Belagavi. Pan: Aaajs 2263 H Appellant Respondent Shree Kalika Urban Co-Op Vs Acit, Circle-2(1), Credit Society Ltd., Shop Panaji. No.3, Rituraj Plaza, Keni Wada, Mapusa, Bardez, Goa. Pan: Aacas 1697 Q Appellant Respondent Goa Bagayatdar Sahakari Vs Acit, Circle-2(1), Kharedi Vikri Saunstha Panaji. Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. Pan: Aaaag 2147 B Appellant Respondent The Marcela Urban Co-Op Vs Ito, Ward-2(3), Credit Society Ltd., Janavikas Panaji. Building, Near Kadamba Bus Stand, Marcela, North Goa, Goa. Pan: Aadat 5762 G Appellant Respondent

Section 263Section 80P(2)(a)

69,146,147,152,153, 156,157,165 & 166/PAN/2019 Shree Kalika Urban Co-op Credit Society Ltd. & Ors. ACIT, Circle-2(1), vs Goa Bagayatdar Panaji. Sahakari Kharedi Vikri Saunstha Maryadit, Bagayatdar Bhavan, Ponda, Upper Bazar, Goa. PAN: AAAAG 2147 B Appellant Respondent ITA No.147 /PAN/2019 (A.Y. 2015-16) ACIT, Circle-2(1), vs Shree Kalika Urban Co- Panaji