ITAT Patna Judgments — January 2023

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

ITA 37/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,SIMRI BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 49/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,UNWAS BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 47/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,I R STATION BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 529/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,SANDA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 94/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,RO AURANGABAD BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 97/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,BERTHU BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 76/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,SIMRI BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 92/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,DHARAMSHALA ROAD BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 95/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 89/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,BERTHU BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 74/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,SIMRI BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 66/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,BASUDHAR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 96/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,AKHAURIPUR GOLA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 98/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,SIMRI BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 65/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,BERTHU BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 75/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 88/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,NAWADA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 93/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,I R STATION BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 533/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,KARJARA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 535/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,I R STATION BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 534/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,KATWADIA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 540/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,KARJARA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 536/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,KATWADIA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 538/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 54/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,KATWADIA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 539/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,KARJARA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 537/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,KATWADIA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 541/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 62/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,GILANI BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 61/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,RO BHABHUA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 64/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,FATEHPURMOR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 63/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,UNWAS BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 83/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,RO AURANGABAD BANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 138/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 136/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,I R STATION BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 531/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,SIMRI BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 139/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 vs ACIT, CPC, TDS, GHAZIABAD

ITA 141/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,DHARAMSHALA ROAD BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 134/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,FATEHPUR MOR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 143/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,AKHAURIPUR GOLA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 140/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,AURANGABAD BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 135/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,AURANGABAD BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 133/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,BUXAR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 151/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 147/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,JAGDISHPUR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 111/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,BASUDHAR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 53/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,GOLA BAZAR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 131/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,DHARAMSHALA ROAD BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 152/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,AKJAURIPUR GOLA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 148/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.