ITAT Patna Bench

NISHANT DWELLING PVT LTD,PATNA vs ITO, WARD-2(2), PATNA

SHRI GEORGE MATHAN (Judicial Member), SHRI RAKESH MISHRA (Accountant Member)

GIRJA MEMORIAL WELFARE TRUST,RANCHI vs COMMISSIONER OF INCOME TAX, EXEMPTION, PATNA., RANCHI

Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

SARVODAY ELECTRONICS AND WELFARE TRUST,RANCHI vs COMMISSIONER OF INCOME TAX, EXEMPTION, PATNA., RANCHI

Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

RAMSHOBHA EDUCATIONAL WELFARE TRUST,RANCHI vs COMMISSIONER OF INCOME TAX, EXEMPTION, PATNA, RANCHI

Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

AVADH BIHARI SMARAK EDUCATIONAL TRUST,RANCHI vs COMMISSIONER OF INCOME TAX, EXEMPTION, PATNA, RANCHI

Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

AMBIKA PRASAD,EAST CHAMPARAN vs ITO WARD- 1 (3), MOTIHARI

SATYANAND YOGA KENDRA,PATNA vs CIT, PATNA

Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

SATYANAND YOGA KENDRA,PATNA vs CIT, PATNA

Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

SUBODH KUMAR,PATNA vs INCOME TAX OFFICER WARD 6(5) PATNA, PATNA

ANIL AGRAWAL,MUZAFFARPUR vs DCIT/ACIT, CIR-1, MUZZAFFARPUR, MUZAFFARPUR

Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

PRERNA AGENCY PVT LTD,KOLKATA vs INCOME TAX OFFICER, WARD 2(1), PATNA

Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

DCIT, CIRCLE-1, MUZAFFARPUR vs M/S UTTAR BIHAR GRAMIN BANK, MUZAFFARPUR

Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

RESIUDUARY ESTATE OF MAHARAJA DHIRAJ KAMESHWAR SING,DARBHANGA vs ITO,WARD, 3(2)DARBHANGA, DARBHANGA

Shri Duvvuru RL Reddy, Vice-President (KZ), Shri Sanjay Awasthi (Accountant Member)

AMITA SINGH,KAIMUR vs ASSESSEMENT CENTER , DELHI, DELHI

Shri Duvvuru RL Reddy (Vice President)

XAVIERS CONSTRUCTION PVT LTD,PATNA vs ITO WARD- 2 (2), PATNA

Shri Duvvuru RL Reddy, Vice-President (KZ), Shri Sanjay Awasthi (Accountant Member)

AVINASH KUMAR,DARBHANGA vs AC/DCIT, CENTRAL CIRCLE, MUZAFFARPUR, MUZAFFARPUR

Shri Duvvuru RL Reddy (Vice President)

ARCHANA KUMARI,PATNA vs ITO, WARD- 4(1), PATNA

Shri Duvvuru RL Reddy (Vice President)

SANJAY KUMAR,UJJAIN vs DC/AC, CIRCLE-1, PATNA

Shri Duvvuru RL Reddy (Vice President)

PARTH SARTHI BALY SHILPI EDUCATIONAL TRUST,VAISHALI, HAJIPUR vs CPC, BENGALORE

SHREE PRAKASH SINGH,KOLKATA vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4, PATNA

ITAT. However, considering the shortness of delay, the same is condoned and this appeal is admitted for adjudication. 2 The present appeal arises from order of Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter "the Ld. CIT(A)”], passed u/s 250 of the Income Tax Act, 1961 (hereafter 'the Act') dated 16.05.2024. 2.1 In this case, the Ld. AO passed an order u/s 147/144 of the Act by enhancing the assessee's income by Rs. 59,92,576/- u/s 40(a)(ia