Ajji Basha v. CIT

111 Taxmann.com 348High Court2019#2064 most cited

What is Ajji Basha v. CIT authority for?

The Commissioner (Appeals) must pass a speaking order on merits, considering the grounds raised in the assessee's appeal. They cannot dispose of an appeal by simply stating the Assessing Officer's order is self-speaking and requires no interference.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2026.

Also referred to as

Ajji Basha v CIT · section 250(6) · speaking order · Commissioner Appeals · reasoned order · non-application of mind · grounds of appeal · assessment records · fact finding authority

Sections most often in play

Section 250Section 250(6)Section 246ASection 147Section 144Section 251(2)Section 1961Section 148

Issues it is cited on

section 250(1)section 251(2)section 246section 251(1)section 251(1)(a)section 250(4)section 246acomputer assisted scrutiny selectionsection 251reasoned ordernon-application of mindsection 250(6)

Judgments citing Ajji Basha v. CIT

India Construction, Diamond Harbour vs. ITO, Ward - 25(1), Kolkata

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 2592/KOL/2024[2018-19]Status: DisposedITAT Kolkata21 Aug 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 133(6)Section 143(3)Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'ए' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA श्री संजय शमाा, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 2592/KOL/2024 Assessment Year: 2018-19 India Construction ITO, Ward-25(1), Kolkata Vs. (Appellant) (Respondent) PAN: AABFI8650D Appearances: Assessee represented by : None. Department represented by : Bonnie Debbarma, Addl. CIT, Sr. DR. Date of concluding the hearing : 22-July-2025 Date of pronouncing the order : 21-August-2025 ORDER PER…

Pricewaterhouse Coopers Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 1(1), Kolkata

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 664/KOL/2025[2020-2021]Status: DisposedITAT Kolkata14 Aug 2025AY 2020-2021

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 244ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 664/KOL/2025 Assessment Year: 2020-21 Pricewaterhouse Coopers Pvt. D.C.I.T., Circle - 1(1), Kolkata Ltd. Vs. (Appellant) (Respondent) PAN: AABCP9181H Appearances: Assessee represented by : Pulkit Chhajer, AR. Department represented by : Sanat Kumar Raha, CIT(DR). Date of concluding the hearing : 06-August-2025 Date of pronouncing the order : 14-August-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of…

Pallishri Samabaya Krishi Unanyan Samity Limited, Coochbehar vs. I.T.O., Ward 2.1, Coochbehar

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 476/KOL/2025[2018-2019]Status: DisposedITAT Kolkata08 Aug 2025AY 2018-2019

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 147Section 250Section 69A

…आयकर अपीलीय अधिकरण कोलकाता 'डी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 476/KOL/2025 Assessment Year: 2018-19 Pallishri Samabaya Unanyan I.T.O., Ward-2(1), Samity Limited Vs. Coochbehar (Appellant) (Respondent) PAN: AAFAP2536C Appearances: Assessee represented by : Sujit Basu and Rajib Mukhaarjee, AR. Department represented by : S.B. Chakraborty, Addl. CIT, Sr. DR. Date of concluding the heari…

Nisha Data Com Limited, Rourkela vs. Income Tax Officer Ward-3 Rourkela, Rourkela

In the result, both the appeals filed for AY 2011-12 and AY 2012-

ITA 174/CTK/2025[2012-13]Status: DisposedITAT Cuttack25 Jul 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 133BSection 144Section 250Section 40

…आयकर अपीलीय अधिकरण कटक पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 173 & 174/CTK/2025 Assessment Years: 2011-12 & 2012-13 Nisha Data Com Limited Income Tax Officer, Ward-3, Vs. Rourkela (Appellant) (Respondent) PAN: AACCN2331A Appearances: Assessee represented by : None. Department represented by : Ashim Kumar Chakraborty, CIT DR. Date of concluding the hearing : 14-May-2025 Date of…

Nisha Data Com Limited, Rourkela vs. Income Tax Officer Ward-3 Rourkela, Rourkela

In the result, both the appeals filed for AY 2011-12 and AY 2012-

ITA 173/CTK/2025[2011-12]Status: DisposedITAT Cuttack25 Jul 2025AY 2011-12

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 133BSection 144Section 250Section 40

…आयकर अपीलीय अधिकरण कटक पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 173 & 174/CTK/2025 Assessment Years: 2011-12 & 2012-13 Nisha Data Com Limited Income Tax Officer, Ward-3, Vs. Rourkela (Appellant) (Respondent) PAN: AACCN2331A Appearances: Assessee represented by : None. Department represented by : Ashim Kumar Chakraborty, CIT DR. Date of concluding the hearing : 14-May-2025 Date of…

Satbichar Distributors Private Limited, Kanpur vs. ITO, Ward 3(1), Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 448/KOL/2025[2013-14]Status: DisposedITAT Kolkata24 Jul 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 147Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'डी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA श्री संजय शमाा, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 448/KOL/2025 Assessment Year: 2013-14 Satbichar Distributors Private ITO, Ward-3(1), Kolkata Limited Vs. (Appellant) (Respondent) PAN: AALCS6662G Appearances: Assessee represented by : None. Department represented by : S.B. Chakraborthy, Sr. DR. Date of concluding the hearing : 16-July-2025 Date of pronouncing the order : 24-July-2025 ORD…

Sudhir Jaiswal, Kolkata vs. ITO, Ward 37(1), Kolkata

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 644/KOL/2025[2015-16]Status: DisposedITAT Kolkata17 Jul 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy & Shri Rakesh Mishraassessment Year: 2015-16

For Appellant: Shri Prabhat Kumar Singh and Shri Anuj Musaddi, ARsFor Respondent: Shri Sanat Kumar Raha &
Section 144Section 144BSection 147Section 148Section 250Section 250(6)Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2015-16 Sudhir Jaiswal Flat No. 5C &5D, Aristo Signum ITO Ward No.37(1) Complex, 76/1 Bidhan Sarani, Vs. 3, Government Place, Kolkata- Beadon, Street SO Kolkata, PIN 700001, West Bengal 700006 West Bengal (PAN: ACRPJ6070G) (Appellant) (Respondent) Present for: Appellant by : Shri Prabhat Kumar Singh and Shri Anuj Musaddi, ARs Respondent by : Shri Sanat Kumar Raha & Shri S.B. Chakraborty, DR Date of Hearing : 16.06.2025 Date of Pronouncement : 17.07.2025 O…

Welkin Telecom Infra Pvt. Ltd., Kolkata vs. ACIT, Circle 11(1), Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 668/KOL/2025[2014-15]Status: DisposedITAT Kolkata16 Jul 2025AY 2014-15

Bench: Shri Duvvuru Rl Reddy(Kz) & Shri Rakesh Mishra

Section 143(3)Section 147Section 148Section 148ASection 250

…आयकर अपीलीय अधिकरण कोलकाता 'डी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA श्री दुव्वुरु आरएल रेड्डी, उपाध्यक्ष (कोलकाता क्षेत्र) एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI DUVVURU RL REDDY, VICE PRESIDENT (KZ) & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 668/KOL/2025 Assessment Year: 2014-15 Welkin Telecom Infra Pvt. Ltd. ACIT, Circle-11(1), Kolkata Vs. (Appellant) (Respondent) PAN: AAJCS6622G Appearances: Assessee represented by : None. Department represented by : Sanat Kumar Raha, CIT(DR) and S. B. Chakraborty, Sr. DR. Date of concluding the hearing : 16…

M/S. Positive Vyapaar Pvt. Ltd., Kolkata vs. I.T.O., Ward - 9(1), Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2492/KOL/2024[2012-2013]Status: DisposedITAT Kolkata07 Jul 2025AY 2012-2013

Bench: Sh. George Mathan & Sh. Rakesh Mishra

Section 143(3)Section 250Section 250(6)Section 68

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SH. GEORGE MATHAN, JUDICIAL MEMBER & SH. RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 2492/KOL/2024 Assessment Year: 2012-13 M/s. Positive Vyapaar Pvt. Ltd. I.T.O., Ward-9(1), Kolkata Vs. (Appellant) (Respondent) PAN: AADCP6325M Appearances: Assessee represented by : Abhishek Bansal, AR. Department represented by : Bonnine Debbarma, Addl. CIT, Sr. DR. Date of concluding the hearing : 19-May-2025 Date of pronouncing the or…

Mintu Rani, Patna vs. Assessement Unit, Income Tax Department, Delhi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 16/PAT/2025[2015-16]Status: DisposedITAT Patna25 Jun 2025AY 2015-16

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 144Section 147Section 250

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री जॉजु माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 16/PAT/2025 Assessment Year: 2015-16 Mintu Rani Assessment Unit, Income Vs. Tax Dept. (Appellant) (Respondent) PAN: AITPR7745N Appearances: Assessee represented by : Manish Rastogi, Adv. Department represented by : None. Date of concluding the hearing : 18-June-2025 Date of pronouncing the order : 25-June-2025 ORDER P…

Mr. Narendra Kuma Rbal, Keonjhar vs. Income Tax Officer, Keonjhar Ward, Keonjhar

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 178/CTK/2025[2011-12]Status: HeardITAT Cuttack28 May 2025AY 2011-12

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250

…आयकर अपीलीय अधिकरण कटक पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 178/CTK/2025 Assessment Year: 2011-12 Mr. Narendra Kumar Bal Income Tax Officer, Keonjhar Vs. Ward, Keonjhar (Appellant) (Respondent) PAN: AFFPB0578L Appearances: Assessee represented by : None (Adjournment appln. filed). Department represented by : S.C. Mohanty, Sr. DR. Date of concluding the hearing : May 13th, 2025…

Subrata Mukherjee, Kolkata vs. DCIT, Cir. 5(1), Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 471/KOL/2024[2011-12]Status: DisposedITAT Kolkata06 Mar 2025AY 2011-12

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 144Section 250Section 250(6)

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री जॉजज माथान, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI GEORGE MATHAN, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 471/KOL/2024 Assessment Year: 2011-12 Subrata Mukherjee DCIT, Cir.-5(1), Kolkata Vs. (Appellant) (Respondent) PAN: AFFPM8693D Appearances: Assessee represented by : None. Department represented by : Rama Choudhary, JCIT Sr. DR. Date of concluding the hearing : March 4th, 2025 Date of pronouncing the order : March 6th, 2025 ORDER PER BEN…

Rishikesh Mercantile Pvt. Ltd., Kolkata vs. ITO, Ward-4(1), Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2431/KOL/2024[2012-13]Status: DisposedITAT Kolkata06 Mar 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 245Section 250Section 250(4)

…आयकर अपीलीय अधिकरण कोलकाता 'डी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA श्री संजय शमाा, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 2431/KOL/2024 Assessment Year: 2012-13 Rishikesh Mercantile Pvt. Ltd. ITO, Ward-4(1), Kolkata Vs. (Appellant) (Respondent) PAN: AACCR8067P Appearances: Assessee represented by : Vinod Kumar Jain, AR. Department represented by : Sailen Samadder, Add. CIT, Sr. DR. Date of concluding the hearing : February 24th, 2025 Date of pronouncing the…

Oplus Steel and Power Pvt. Ltd.(Formerly Known As Swati Concast and Power Pvt. Ltd.), Kolkata vs. D.C.I.T., Circle - 5(1), Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2550/KOL/2024[2013-2014]Status: DisposedITAT Kolkata28 Feb 2025AY 2013-2014

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(2)Section 147Section 148Section 250Section 68Section 69C

…आयकर अपीलीय अधिकरण कोलकाता 'डी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA श्री संजय शमाा, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 2550/KOL/2024 Assessment Year: 2013-14 Oplus Steel and Power Pvt. Ltd. D.C.I.T., Circle - 5(1), (Formerly known as Swati Kolkata Vs. Concast and Power Pvt. Ltd.) (Appellant) (Respondent) PAN: AABCC4730B Appearances: Assessee represented by : Miraj D Shah, AR. Department represented by : Sailen Samadder, Add. CIT, Sr. DR. Date of concludin…

Alka Kumari, Bengaluru vs. ITO, Ward 4(1), Patna

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 612/PAT/2024[2015-16]Status: DisposedITAT Patna24 Feb 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 612/PAT/2024 Assessment Year: 2015-16 Alka Kumari ITO, Ward-4(1), Patna Vs. (Appellant) (Respondent) PAN: BBDPK1093C Appearances: Assessee represented by : None. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : January 28th, 2025 Date of pronouncing the order : February 24th, 2025 O…

Jitendra Kumar, Arwal vs. Addl/JCIT(A)-2 Delhi, Delhi

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 394/PAT/2024[2017-18]Status: DisposedITAT Patna24 Feb 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 234BSection 250Section 250(6)Section 270A(2)

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 394/PAT/2024 Assessment Year: 2017-18 Jitendra Kumar ADDL/JCIT(A)-2 Delhi Vs. (Appellant) (Respondent) PAN: BKCPK5413N Appearances: Assessee represented by : None. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : January 28th, 2025 Date of pronouncing the order : February 24th, 2025…

Mahanth Kumar Singh, Muzaffarpur vs. ITO, Muzaffarpur

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 232/PAT/2024[2017-18]Status: DisposedITAT Patna20 Feb 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 147Section 148Section 249Section 250Section 69A

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 232/PAT/2024 Assessment Year: 2017-18 Mahanth Kumar Singh ITO, NFAC, Delhi Vs. (Appellant) (Respondent) PAN: BWCPS5258M Appearances: Assessee represented by : G. P. Tulsiyan, FCA. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : February 4th, 2025 Date of pronouncing the order : Feb…

Ram Kumar, Supaul vs. ITO, 3(5), Saharsa

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 464/PAT/2024[2017-18]Status: DisposedITAT Patna19 Feb 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 147Section 148Section 250Section 69A

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 464/PAT/2024 Assessment Year: 2017-18 Ram Kumar ITO, Ward-3(5), Saharsa Vs. (Appellant) (Respondent) PAN: BDFPK8001C Appearances: Assessee represented by : K N Prasad, Adv. and Vishal Kr. Adv. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : February 4th, 2025 Date of pronouncing th…

Madhuri Devi, Saharsa vs. ITO Ward- 3 (4), Saharsa

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 238/PAT/2024[2017-18]Status: DisposedITAT Patna19 Feb 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(2)Section 144Section 145(3)Section 148Section 250Section 69A

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 238/PAT/2024 Assessment Year: 2017-18 Madhuri Devi ITO, Ward-3(4), Saharsa Vs. (Appellant) (Respondent) PAN: AHZPD0033C Appearances: Assessee represented by : S. K. Dutta, Adv. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : February 4th, 2025 Date of pronouncing the order : Februa…

Sri Ram Constructions, Patna vs. ITO, Ward- 6 (5), Patna

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 353/PAT/2024[2015-16]Status: DisposedITAT Patna28 Jan 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 144Section 145(3)Section 250Section 43C

…आयकर अपीलीय अधिकरण पटना पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH AT KOLKATA [वर्चुअल कोटु] [Virtual Court] श्री संजय शमाु, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 353/PAT/2024 Assessment Year: 2015-16 Sri Ram Constructions ITO, Ward-6 (5), Patna Vs. (Appellant) (Respondent) PAN: ABXFS6139S Appearances: Assessee represented by : None. Department represented by : Ashwani Kumar, Sr. DR. Date of concluding the hearing : January 27th, 2025 Date of pronouncing the order : January 28th,…