C.I Builders Pvt. Ltd. v. PCIT

THE SAMASTIPUR DISTRICT CENTRAL CO-OPERATIVE BANK LTD.,SAMASTIPUR vs. DEPUTY COMMISSIONER, DARBHANGA

In the result, appeal of the assessee is dismissed

Bench: the Ld. CIT(A). The Ld. CIT(A) provided various opportunities to the assessee as per para 4 of his order, 7 times opportunities were provided but the assessee did not respond any of the notices. Thereafter, the Ld. CIT(A) after relying on various judgments decided the issue on 10.12.2022 on the basis of material available on record and upheld the order of the AO. 4. Aggrieved from the above order, the assessee filed appeal before the

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA (VIRTUAL HEARING AT KOLKATA) SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2014-15 The Samastipur District Central Vs. Deputy Commissioner, Co-operative Bank Ltd., Old Bus Stand, PO Lal Court Compound, Samastipur - Bagh, Darbhanga - 846004 848101 [PAN: AABAT8937B] APPELLANT RESPONDENT Assessee by Shri Manoranjan Choubey, Adv. : Revenue by : Sh. Manab Adak, JCIT Date of hearing : 20.01.2026 Date of Pronouncement : 04.02.2026 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER This is an appeal filed…