ITAT Patna Judgments — January 2023

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

ITA 112/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,FATEHPURMORE BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 108/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 120/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 104/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 124/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 128/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 MORE BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 132/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 109/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,RO BHABHUA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 149/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,NAWADA BANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 161/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,BEHIYA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 157/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 153/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 52/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 532/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 530/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 48/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 125/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,SANDA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 176/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,DUMRAON BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 184/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,GHUGHARI TAND BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 173/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,NAWADA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 169/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,BEHIYA BAZAR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 171/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,SANDA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 168/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,SISWAN BANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 164/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,AURANGABAD BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 165/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,SIMRI BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 166/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,RO BHABUA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 162/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,GILANI BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 163/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,GILANI BANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 160/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,GHUGHARI TAND BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 156/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,BEHIYA BAZAR BANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 154/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,GOLA BAZAR BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 158/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 BANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 155/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,AURANGABAD BANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 159/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,SISWAN BANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 144/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 146/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,NEMDARGANJ BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 142/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,AKHAURIPUR GOLA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 43/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,RO BHABHUA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 39/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 44/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,KATHAUTIA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 543/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,NAWADA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 57/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 59/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 BARANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 150/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,AZIMABAD BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 167/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 cause of action to challenge the original order. The appeals against the Section 154 order were dismissed as there was no apparent mistake or prejudice caused by it.

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

ITA 170/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 rectification application or create a cause of action to challenge the original order. The appeals against the Section 154 order were dismissed as lacking merit.

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

ITA 40/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,NAURANGA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 41/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 51/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,KATHAUTIA BRANCH vs ACIT, CPC, TDS, GHAZIABAD

ITA 542/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 under Section 154 or create a new cause of action to challenge the original order. The appeals were dismissed as lacking merit.