KWALITY ANIMAL FEEDS PRIVATE LIMITED,BELGAUM vs. ACIT CIRCLE 1 BELGAUM, BELGAUM

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 217/Pan/2023 (A.Y. 2017-18) Kwality Animal Feeds Pvt Ltd, Vs Acit-Circle 1, 12, Kwality House, Civil Hospital Road, . Machhe Industrial Area, Belagavi-590001. Machhe, Karnataka. Belgaum-590014, Karnataka. Pan .No. Aabck0589J (अपीलाथ"/Appellant) (""यथ"/Respondent)

section 68 of the Act made by the Assessing Officer. 2. The brief facts of the case are that, the assesse company is engaged in the business of manufacturing of poultry/animal feeds and running poultry farms. The 2 ITA. No..217/PAN/2023 Kwality Animal Feeds Pvt Ltd. assessee has filed the return of income on 27-10-2017 disclosing

SALGAOCAR MINING INDUSTRIES PRIVATE LIMITED.,PANAJI vs. THE JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE., MARGAO

In the result, the appeal filed by the Revenue in ITA

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)

90,714/-. Similarly, during the course of assessment proceedings, the Assessing Officer had called for the details of the provisions for expenses debited to Profit & Loss Account which remains unpaid as on 31.03.2011. The details of such provisions are set out by the Assessing Officer vide para 6 of the assessment order. The Assessing Officer inferred that since the expenses

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, MARGAO., MARGAO vs. M/S SALGAONCAR MINING INDUSTRIES PVT. LTD., PANAJI

In the result, the appeal filed by the Revenue in ITA

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)

90,714/-. Similarly, during the course of assessment proceedings, the Assessing Officer had called for the details of the provisions for expenses debited to Profit & Loss Account which remains unpaid as on 31.03.2011. The details of such provisions are set out by the Assessing Officer vide para 6 of the assessment order. The Assessing Officer inferred that since the expenses

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

In the result, both appeals of the assessee are allowed

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

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

In the result, both appeals of the assessee are allowed

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 RAVIKIRAN CO-OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. PRINCIPAL COMMISSIONER OF INCOME TAX , HUBLI

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysl.

90,520/-. Against the said return of income, the assessment was completed by the Income Tax Officer, Ward-3, Belgaum (‘the Assessing Officer’) vide order dated 28.11.2019 passed u/s 143(3) of the Act at a total income of Rs.11,50,472/-. While doing so, the Assessing Officer had denied the exemption u/s 80P(2)(a)(i)/80P

M/S RAVIKIRAN CO-OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. NATIONAL E - ASSESSMENT CENTRE, DELHI

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysl.

90,520/-. Against the said return of income, the assessment was completed by the Income Tax Officer, Ward-3, Belgaum (‘the Assessing Officer’) vide order dated 28.11.2019 passed u/s 143(3) of the Act at a total income of Rs.11,50,472/-. While doing so, the Assessing Officer had denied the exemption u/s 80P(2)(a)(i)/80P

M/S RAVIKIRAN CO-OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. THE INCOME TAX OFFICER, WARD - 3, BELAGAVI

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhurysl.

90,520/-. Against the said return of income, the assessment was completed by the Income Tax Officer, Ward-3, Belgaum (‘the Assessing Officer’) vide order dated 28.11.2019 passed u/s 143(3) of the Act at a total income of Rs.11,50,472/-. While doing so, the Assessing Officer had denied the exemption u/s 80P(2)(a)(i)/80P