GOBINDA CONSTRUCTION,PATNA vs. DCIT, CENTRAL CIRCLE-1, PATNA

ITA 383/PAT/2025Status: DisposedITAT Patna29 June 2026AY 2020-2147 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s findings on certain business expenses, upholding the AO's order. For an issue regarding unaccounted cash receipt versus expenditure, the Tribunal remitted the matter back to the AO for determination of the true nature of the transaction.

What were the facts?

The Income Tax Appellate Tribunal heard appeals from both the assessee and the revenue concerning additions made by the Assessing Officer (AO) for unexplained business expenditure and sundry creditors. The Commissioner of Income Tax (Appeals) had partly deleted some of these additions.

What were the issues?

The primary issues involved the genuineness of business expenditures, the treatment of unpaid sundry creditors, and the classification of an alleged unaccounted cash receipt versus an expenditure.

Which sections of the Income-tax Act were involved?

Section 41(1),Section 37(1),Section 69A

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA (VIRTUAL HEARING AT KOLKATA) SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA, JUDICIAL MEMBER Assessment Year : 2019-20

Gobinda Construction, Vs. DCIT, Central Circle-1, Tarag Press Road, Shivpuri, Patna, Near Boring Road, Patna – Income Tax Bhawan, 6th 800023 - Floor, Bir Chand Patel [PAN: AAGFG1782M] Path, Patna - 800001 APPELLANT RESPONDENT Assessment Year : 2019-20 - Birchand Patel Marg, Patna - 800023 800001 [PAN: AAGFG1782M]

APPELLANT RESPONDENT Assessment Year : 2020-21

Gobinda Construction, Vs. DCIT, Central Circle-1, Tarag Press Road, Shivpuri, Patna, Near Boring Road, Patna – 800023 -

2 ITA No. 382-386/PAT/2025 ITA No. 452-456/PAT/2025 Gobinda Construction [PAN: AAGFG1782M] Income Tax Bhawan, 6th Floor, Bir Chand Patel Path, Patna - 800001 APPELLANT RESPONDENT Assessment Year : 2020-21 - Birchand Patel Marg, Patna - 800023 800001 [PAN: AAGFG1782M] Assessment Year

The order continues below.

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