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ITAT Patna Bench

3,035 judgments

ACIT, CENTRAL CIRCLE-3, PATNA vs ASHOK KUMAR BAGARIA, PATNA

ITA 35/PAT/2021[2012-13]Status: Disposed23/2/2026AY 2012-13

SHRI DUVVURU RL REDDY (Vice President), SHRI RAJESH KUMAR (Accountant Member)

ACIT, CENTRAL CIRCLE-3, PATNA vs ASHOK KUMAR BAGARIA, PATNA

ITA 34/PAT/2021[2011-12]Status: Disposed23/2/2026AY 2011-12

SHRI DUVVURU RL REDDY (Vice President), SHRI RAJESH KUMAR (Accountant Member)

ERSTWHILE BIHAR KSHETRIYA GRAMIN BANK ,PATNA vs ASST COMMISSIONER OF INCOME-TAX, CIRCLE 1, PATNA

ITA 459/PAT/2025[2017-2018]Status: Disposed19/2/2026AY 2017-2018

SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)

MAHUA COOPERATIVE COLD STORAGE LTD, MAHUA,VAISHALI vs ADIT,CPC, BENGALURU, BENGALURU

ITA 520/PAT/2024[2021-22]Status: Disposed19/2/2026AY 2021-22

SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)

DY.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1,PATNA, PATNA vs PARTH ASHRAM EDU SERVICES PRIVATE LIMITED, PATNA

ITA 444/PAT/2024[2019-20]Status: Disposed19/2/2026AY 2019-20

SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)

RAJESH KUMAR AGARWAL HUF,MUZAFFARPUR vs AC/DCIT CENT CIR MZF, MUZAFFARPUR

ITA 302/PAT/2025[2021-22]Status: Disposed18/2/2026AY 2021-22

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MUZAFFARPUR, MUZAFFARPUR vs RAJESH KUMAR AGARWAL HUF, MUZAFFARPUR

ITA 301/PAT/2025[2021-22]Status: Disposed18/2/2026AY 2021-22

SHRI DUVVURU RL REDDY (Vice President), SHRI RAJESH KUMAR (Accountant Member)

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MUZAFFARPUR, MUZAFFARPUR vs RAJESH KUMAR AGARWAL HUF, MUZAFFARPUR

ITA 291/PAT/2025[2023-24]Status: Disposed18/2/2026AY 2023-24

SHRI DUVVURU RL REDDY (Vice President), SHRI RAJESH KUMAR (Accountant Member)

DY. COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), MUZAFFARPUR, MUZAFFARPUR vs RAJESH KUMAR AGARWAL HUF, MUZAFFARPUR

ITA 290/PAT/2025[2022-23]Status: Disposed18/2/2026AY 2022-23

DY. COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), MUZAFFARPUR vs RAJESH KUMAR AGARWAL HUF, MUZAFFARPUR

ITA 289/PAT/2025[2020-21]Status: Disposed18/2/2026AY 2020-21

VEENA DEVI ,PALIGANJ vs CIT(APPEALS), PATNA

ITA 540/PAT/2025[2016-17]Status: Disposed9/2/2026AY 2016-17

the Ld. CIT(A) on 03.05.2024. 4. The Ld. CIT(A) also provided various opportunities to the assessee to rebut the addition made by the AO against the sale of immovable property and dismissed the appeal of the assessee. 5.

SATYAM EDUCATIONAL AND SOCIAL ENHANCEMENT TRUST,KATIHAR vs ITO EXEMPTION WARD BHAGALPUR, BHAGALPUR

ITA 529/PAT/2025[25-26]Status: Disposed9/2/2026

SHRI SONJOY SARMA (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)

ACIT, CENTRAL CIRCLE-2, PATNA vs SHRI NAGENDRA PRASAD, PATNA

ITA 109/PAT/2020[2010-11]Status: Disposed5/2/2026AY 2010-11

SHRI GEORGE MATHAN (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)

M/S DEOKI DEVELOPERS PVT. LTD (PRIVATE LIMITED CO.),PATNA vs CIT (A), NFAC, DELHI

ITA 509/PAT/2025[2015-16]Status: Disposed4/2/2026AY 2015-16

the Ld. CIT(A). During the appellate proceedings, the assessee filed detailed written submission and documentary evidences after going through the documents the Ld. CIT(A) partly allowed the appeal of the assessee. 4.

THE SAMASTIPUR DISTRICT CENTRAL CO-OPERATIVE BANK LTD.,SAMASTIPUR vs DEPUTY COMMISSIONER, DARBHANGA

ITA 508/PAT/2025[2014-15]Status: Disposed4/2/2026AY 2014-15

the Ld. CIT(A). The Ld. CIT(A) provided various opportunities to the assessee as per para 4 of his order, 7 times opportunities were provided but the assessee did not respond any of the notices. Thereafter, the Ld. CIT(A) after relying on various judgments decided the issue on 10.12.2022 on the basis of material available on record and upheld the order of the AO. 4. Aggrieved from the above order, the assessee filed appeal before the

INCOME TAX OFFICER, SIWAN vs GHANSHYAM DWIVEDI, HATHUWA GOPALGANJ

ITA 503/PAT/2025[2019-20]Status: Disposed4/2/2026AY 2019-20

SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI LAXMI PRASAD SAHU (Accountant Member)

HARSH DEEP BURMAN,NAWADA vs AC/DC, AC/DC CIRCLE TWO

ITA 501/PAT/2025[2016-17]Status: Disposed4/2/2026AY 2016-17

SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI LAXMI PRASAD SAHU (Accountant Member)

TAROUNA COLD STORAGE PRIVATE LIMITED ,PURNEA vs ITO WARD 3(1) PURNEA , PURNEA

ITA 539/PAT/2025[2018-19]Status: Disposed2/2/2026AY 2018-19

BHAGWAN TRADERS (FIRM),SAHARSA vs ITO, WARD- 3 (4), SAHARSA

ITA 538/PAT/2025[2017-18]Status: Disposed2/2/2026AY 2017-18

both the authorities below. However, Id. AR during the course of hearing, requested that one more opportunity may be granted to the assessee to substantiate its case before the Id. AO. This being so, in the interest of justice, the issues in this appeal are restored to the file of the Id. AO for readjudication afresh after granting the assessee adequate opportunity of being heard. The assessee is also directed to cooperate with the Id. AO in the readjudication proceedings, positively. 5. In

SHIV KUMAR,PATNA, BIHAR vs DC/AC CIRCLE 4, PATNA BIHAR

ITA 537/PAT/2025[2019-20]Status: Disposed2/2/2026AY 2019-20

SHRI GEORGE MATHAN (Judicial Member), SHRI LAXMI PRASAD SAHU (Accountant Member)