ITAT Patna Judgments — January 2023

DAKSHIN BIHAR GRAMIN BANK,AURANGABAD BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 82/PAT/2022[2015-16]Status: Disposed25 Jan 2023AY 2015-16Dismissed

The Tribunal held that the request for calculation of dues in 2021 did not constitute a valid rectification application or a challenge to the original order. The assessee failed to demonstrate any prejudice caused by the Section 154 order compared to the original order.

DAKSHIN BIHAR GRAMIN BANK,BUXAR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 90/PAT/2022[2014-15]Status: Disposed25 Jan 2023AY 2014-15Dismissed

The Tribunal held that the request for calculation of dues in 2021 did not constitute a valid rectification application or a challenge to the original order. The assessee failed to demonstrate any prejudice caused by the Section 154 order compared to the original order.

DAKSHIN BIHAR GRAMIN BANK,BACHARI NARAYANPUR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 91/PAT/2022[2014-15]Status: Disposed25 Jan 2023AY 2014-15Dismissed

The Tribunal held that the bank's request for calculation of dues in 2021 did not constitute a valid appeal against the original Section 200A order or a rectification application under Section 154 within the limitation period. Therefore, the appeals against the Section 154 order were dismissed.

DAKSHIN BIHAR GRAMIN BANK,NAURANGA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 99/PAT/2022[2015-16]Status: Disposed25 Jan 2023AY 2015-16Dismissed

The Tribunal held that the request for calculation of dues in 2021 did not constitute a valid rectification application or a challenge to the original order. The assessee failed to demonstrate any prejudice caused by the Section 154 order compared to the original order.

DAKSHIN BIHAR GRAMIN BANK,BEHIYA BAZAR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 107/PAT/2022[2015-16]Status: Disposed25 Jan 2023AY 2015-16Dismissed

The Tribunal held that the request for calculation of dues in 2021 did not constitute a valid rectification application or a challenge to the original order. The assessee failed to demonstrate any prejudice caused by the Section 154 order compared to the original order.

DAKSHIN BIHAR GRAMIN BANK,NAURANGA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 117/PAT/2022[2015-16]Status: Disposed25 Jan 2023AY 2015-16Dismissed

The Tribunal held that the request for calculation of dues in 2021 did not constitute a valid rectification application or a challenge to the original order. The assessee failed to demonstrate any prejudice caused by the Section 154 order compared to the original order.

DAKSHIN BIHAR GRAMIN BANK,RO AURANGABAD BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 145/PAT/2022[2014-15]Status: Disposed25 Jan 2023AY 2014-15Dismissed

The Tribunal held that the request for calculation of dues in 2021 did not constitute a valid rectification application or a challenge to the original order. The assessee failed to demonstrate any prejudice caused by the Section 154 order compared to the original order.

DAKSHIN BIHAR GRAMIN BANK,DUMRAON BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 185/PAT/2022[2013-14]Status: Disposed25 Jan 2023AY 2013-14Dismissed

The Tribunal held that the request for calculation of dues in 2021 did not constitute a valid rectification application or a challenge to the original order. The assessee failed to demonstrate any prejudice caused by the Section 154 order compared to the original order.

DAKSHIN BIHAR GRAMIN BANK,SIMRI BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 174/PAT/2022[2014-15]Status: Disposed25 Jan 2023AY 2014-15Dismissed

The Tribunal held that the request for calculation of dues in 2021 did not constitute a valid rectification application or a challenge to the original order. The assessee failed to demonstrate any prejudice caused by the Section 154 order compared to the original order.

DAKSHIN BIHAR GRAMIN BANK,DUMRAON BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 186/PAT/2022[2013-14]Status: Disposed25 Jan 2023AY 2013-14Dismissed

The Tribunal held that the request for calculation of dues in 2021 did not constitute a valid rectification application or a challenge to the original order. The assessee failed to demonstrate any prejudice caused by the Section 154 order compared to the original order.

DAKSHIN BIHAR GRAMIN BANK,GOPIMORE BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 175/PAT/2022[2015-16]Status: Disposed25 Jan 2023AY 2015-16Dismissed

The Tribunal held that the request for calculation of dues in 2021 did not constitute a valid rectification application or a challenge to the original order. The assessee failed to demonstrate any prejudice caused by the Section 154 order compared to the original order.

DAKSHIN BIHAR GRAMIN BANK,NEMDARGANJ BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 172/PAT/2022[2014-15]Status: Disposed25 Jan 2023AY 2014-15Dismissed

The Tribunal held that the request for calculation of dues in 2021 did not constitute a valid rectification application or a challenge to the original order. The assessee failed to demonstrate any prejudice caused by the Section 154 order compared to the original order.

DAKSHIN BIHAR GRAMIN BANK,UNWAS BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 42/PAT/2022[2013-14]Status: Disposed25 Jan 2023AY 2013-14Dismissed

The Tribunal held that the request for calculation of dues in 2021 did not constitute a valid rectification application or a challenge to the original order. The assessee failed to demonstrate any prejudice caused by the Section 154 order compared to the original order.

DAKSHIN BIHAR GRAMIN BANK,UNWAS BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 46/PAT/2022[2015-16]Status: Disposed25 Jan 2023AY 2015-16Dismissed

The Tribunal held that the request for calculation of dues in 2021 did not constitute a valid rectification application or a challenge to the original order. The assessee failed to demonstrate any prejudice caused by the Section 154 order compared to the original order.

DAKSHIN BIHAR GRAMIN BANK,RO BHABHUA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 38/PAT/2022[2014-15]Status: Disposed25 Jan 2023AY 2014-15Dismissed

The Tribunal held that the request for calculation of dues in 2021 did not constitute a valid rectification application or a challenge to the original order. The assessee failed to demonstrate any prejudice caused by the Section 154 order compared to the original order.

DAKSHIN BIHAR GRAMIN BANK,GOPIMORE BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 45/PAT/2022[2014-15]Status: Disposed25 Jan 2023AY 2014-15Dismissed

The Tribunal held that the request for calculation of dues in 2021 did not constitute a valid rectification application or a challenge to the original order. The assessee failed to demonstrate any prejudice caused by the Section 154 order compared to the original order.

AKSHAY EDUCATIONAL & SOCIAL WELFARE CHARITABLE TRUST,BODHGAYA vs DCIT, CIRCLE-3, GAYA

ITA 3/PAT/2017[2011-12]Status: Disposed11 Jan 2023AY 2011-12Dismissed

The Tribunal held that for the assessment year in question, corpus donations are taxable in the hands of a trust not registered under Section 12A, as per amended provisions of Section 2(24)(iia). The Tribunal also found that the donation did not strictly conform to a corpus donation due to flexibility in its utilization.

ALOK KUMAR,MOTIHARI vs ACIT, CENTRAL CIRCLE, MUZAFFARPUR

ITA 127/PAT/2019[2006-07]Status: Heard6 Jan 2023AY 2006-07Partly Allowed

For AY 2006-07, the Tribunal held that since the assessment year did not abate and no incriminating material was found during the search, the addition of agricultural income was invalid and should be ignored. For AY 2012-13, the Tribunal found no merit in the assessee's claim due to lack of evidence of agricultural land or activities.

BASUDEV PRASAD GUPTA,KISHANGANJ vs ACIT CIRCLE-3, PURNEA

ITA 25/PAT/2020[2016-17]Status: Heard6 Jan 2023AY 2016-17Dismissed

The Tribunal found no merit in the assessee's appeal, upholding the addition of Rs. 26,64,500/- as unexplained money. The Tribunal also noted that the assessment order was served electronically and within the stipulated time.

ALOK KUMAR,MOTIHARI vs ACIT, CENTRAL CIRCLE, MUZAFFARPUR

ITA 128/PAT/2019[2012-13]Status: Heard6 Jan 2023AY 2012-13Partly Allowed

For AY 2006-07, the Tribunal held that since the assessment year did not abate and no incriminating material was found during the search, the addition of agricultural income was invalid and should be ignored. For AY 2012-13, the Tribunal found no merit in the assessee's claim due to lack of evidence of agricultural land or activities.

SAJJAN BAJAJ vs PR. C. I. T.,

ITA 53/PAT/2016[2011-12]Status: Heard5 Jan 2023AY 2011-12Allowed

The Tribunal held that the CIT erred in exercising powers under Section 263 to revise the assessment order on issues that had already been decided by the appellate authorities. Once books are rejected, the CIT cannot raise issues like cash expenses violating Section 40A(3) if those aspects were part of the original appeal.

ITO, WARD-4(1), PATNA vs JAGDISH RAY, PATNA

ITA 102/PAT/2020[2014-15]Status: Disposed4 Jan 2023AY 2014-15Dismissed

The Tribunal held that the compensation received for the compulsory acquisition of agricultural land, used for agricultural purposes for two years prior to acquisition, is exempt from tax under Section 10(37) of the Income-tax Act, 1961. The Tribunal also noted that the compensation was received after April 1, 2004, and was a compulsory acquisition under law.