PCIT v. Shiv Kumar Nayyar

163 Taxmann.com 9High Court2024#100 most cited

What is PCIT v. Shiv Kumar Nayyar authority for?

Approval under Section 153D for search assessments is invalid if granted mechanically, hastily, or without due application of mind, such as on the same day as the proposal or in a bunched manner. Such an invalid approval renders the consequential assessment order under Section 153A void ab initio.

597

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2024 to 2026.

Also referred to as

PCIT v. Shiv Kumar Nayyar · Section 153D approval · Section 153A assessment · validity of prior approval · mechanical approval · same-day approval · bunched approval · application of mind · search assessment void ab initio · 467 ITR 186

Also reported as

467 ITR 186299 Taxmann 385

Sections most often in play

Section 153DSection 153ASection 143(3)Section 132Section 153CSection 119Section 148Section 147
Read the full judgment

Issues it is cited on

section 43(3)section 158bgsection 37bsection 114(e)section 136section 193section 144basection 196section 153dsection 158bsection 142(2a)sanction under section 151

Judgments citing PCIT v. Shiv Kumar Nayyar

Parveen Tayal, Faridabad Haryana vs. Depty Commissioner of Income Tax, Faridabad Haryan

ITA 1926/DEL/2025[2017-18]Status: DisposedITAT Delhi15 Oct 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 1924/Del/2025 : Asstt. Year : 2013-14 Ita No. 1925/Del/2025 : Asstt. Year : 2016-17 Ita No. 1926/Del/2025 : Asstt. Year : 2017-18 Ita No. 1927/Del/2025 : Asstt. Year : 2018-19 Ita No. 1928/Del/2025 : Asstt. Year : 2019-20 Parveen Tayal, Vs Dcit, H. No. 246/G, 1St Floor, Sector-10, Circle-2, Dlf, Faridabad, Haryana-121006 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Agrpt5617P Assessee By : Sh. Somil Agarwal, Adv. & Sh. Deepesh Garg, Adv. Revenue By : Adjournment Application By Cit-Dr (Rejected) Date Of Hearing: 15.10.2025 Date Of Pronouncement: 15.10.2025 Order Per Satbeer Singh Godara: These Assessee’S Five Appeals In Ita Nos. 1924 To 1928/Del/2025 For Assessment Years 2013-14, 2016-17 To 2019-20 Arise Against The Cit(A)-3, Gurgaon’S Din & Order No. Itba/Apl/M/250/2024-25/1073198902(1), 1073199328(1), 1073200361(1) & 1073847481(1) Dated 30.01.2025 & 19.02.2025 In Proceedings U/S 153A R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Somil Agarwal, Adv. &For Respondent: Adjournment Application by CIT-DR (Rejected)
Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 1924/Del/2025 : Asstt. Year : 2013-14 ITA No. 1925/Del/2025 : Asstt. Year : 2016-17 ITA No. 1926/Del/2025 : Asstt. Year : 2017-18 ITA No. 1927/Del/2025 : Asstt. Year : 2018-19 ITA No. 1928/Del/2025 : Asstt. Year : 2019-20 Parveen Tayal, Vs DCIT, H. No. 246/G, 1st Floor, Sector-10, Circle-2, DLF, Faridabad, Haryana-121006 Faridabad, Haryana-121001 (APPELLANT) (RESPONDENT) PAN No. AGRPT5617P Assessee by : Sh. Somil Agarwal, Adv. & Sh. Deepesh Garg, A…

Parveen Tayal, Faridabad Haryana vs. Deputy Commissioner of Income Tax Central Circle 2, Faridabad Haryan

ITA 1925/DEL/2025[2016-17]Status: DisposedITAT Delhi15 Oct 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 1924/Del/2025 : Asstt. Year : 2013-14 Ita No. 1925/Del/2025 : Asstt. Year : 2016-17 Ita No. 1926/Del/2025 : Asstt. Year : 2017-18 Ita No. 1927/Del/2025 : Asstt. Year : 2018-19 Ita No. 1928/Del/2025 : Asstt. Year : 2019-20 Parveen Tayal, Vs Dcit, H. No. 246/G, 1St Floor, Sector-10, Circle-2, Dlf, Faridabad, Haryana-121006 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Agrpt5617P Assessee By : Sh. Somil Agarwal, Adv. & Sh. Deepesh Garg, Adv. Revenue By : Adjournment Application By Cit-Dr (Rejected) Date Of Hearing: 15.10.2025 Date Of Pronouncement: 15.10.2025 Order Per Satbeer Singh Godara: These Assessee’S Five Appeals In Ita Nos. 1924 To 1928/Del/2025 For Assessment Years 2013-14, 2016-17 To 2019-20 Arise Against The Cit(A)-3, Gurgaon’S Din & Order No. Itba/Apl/M/250/2024-25/1073198902(1), 1073199328(1), 1073200361(1) & 1073847481(1) Dated 30.01.2025 & 19.02.2025 In Proceedings U/S 153A R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Somil Agarwal, Adv. &For Respondent: Adjournment Application by CIT-DR (Rejected)
Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 1924/Del/2025 : Asstt. Year : 2013-14 ITA No. 1925/Del/2025 : Asstt. Year : 2016-17 ITA No. 1926/Del/2025 : Asstt. Year : 2017-18 ITA No. 1927/Del/2025 : Asstt. Year : 2018-19 ITA No. 1928/Del/2025 : Asstt. Year : 2019-20 Parveen Tayal, Vs DCIT, H. No. 246/G, 1st Floor, Sector-10, Circle-2, DLF, Faridabad, Haryana-121006 Faridabad, Haryana-121001 (APPELLANT) (RESPONDENT) PAN No. AGRPT5617P Assessee by : Sh. Somil Agarwal, Adv. & Sh. Deepesh Garg, A…

Parveen Tayal, Faridabad Haryana vs. Deputy Commissioner of Income Tax Cenral 2, Faridabad Haryan

ITA 1924/DEL/2025[2013-14]Status: DisposedITAT Delhi15 Oct 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 1924/Del/2025 : Asstt. Year : 2013-14 Ita No. 1925/Del/2025 : Asstt. Year : 2016-17 Ita No. 1926/Del/2025 : Asstt. Year : 2017-18 Ita No. 1927/Del/2025 : Asstt. Year : 2018-19 Ita No. 1928/Del/2025 : Asstt. Year : 2019-20 Parveen Tayal, Vs Dcit, H. No. 246/G, 1St Floor, Sector-10, Circle-2, Dlf, Faridabad, Haryana-121006 Faridabad, Haryana-121001 (Appellant) (Respondent) Pan No. Agrpt5617P Assessee By : Sh. Somil Agarwal, Adv. & Sh. Deepesh Garg, Adv. Revenue By : Adjournment Application By Cit-Dr (Rejected) Date Of Hearing: 15.10.2025 Date Of Pronouncement: 15.10.2025 Order Per Satbeer Singh Godara: These Assessee’S Five Appeals In Ita Nos. 1924 To 1928/Del/2025 For Assessment Years 2013-14, 2016-17 To 2019-20 Arise Against The Cit(A)-3, Gurgaon’S Din & Order No. Itba/Apl/M/250/2024-25/1073198902(1), 1073199328(1), 1073200361(1) & 1073847481(1) Dated 30.01.2025 & 19.02.2025 In Proceedings U/S 153A R.W.S. 144 Of The Income Tax Act, 1961 (In Short “The Act”), Respectively.

For Appellant: Sh. Somil Agarwal, Adv. &For Respondent: Adjournment Application by CIT-DR (Rejected)
Section 153ASection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 1924/Del/2025 : Asstt. Year : 2013-14 ITA No. 1925/Del/2025 : Asstt. Year : 2016-17 ITA No. 1926/Del/2025 : Asstt. Year : 2017-18 ITA No. 1927/Del/2025 : Asstt. Year : 2018-19 ITA No. 1928/Del/2025 : Asstt. Year : 2019-20 Parveen Tayal, Vs DCIT, H. No. 246/G, 1st Floor, Sector-10, Circle-2, DLF, Faridabad, Haryana-121006 Faridabad, Haryana-121001 (APPELLANT) (RESPONDENT) PAN No. AGRPT5617P Assessee by : Sh. Somil Agarwal, Adv. & Sh. Deepesh Garg, A…

Asstt. Commissioner of Income Tax, Central Circle-19, Delhi, New Delhi vs. Deepa Talwar, Delhi

In the result, the cross objections filed by the assessee is partly allowed

ITA 5518/DEL/2024[2014]Status: DisposedITAT Delhi15 Oct 2025

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumaracit, Central Circle 19, Vs. Deepa Talwar, Delhi. 6/14, Shanti Niketan, Delhi – 110 021. (Pan : Aaupt4464F) Co No.62/Del/2025 (In Ita No.5518/Del/2024) (Assessment Year: 2014-15) Deepa Talwar, Vs. Acit, Central Circle 19, 6/14, Shanti Niketan, Delhi. Delhi – 110 021. (Pan : Aaupt4464F) (Appellant) (Respondent) Assessee By : Shri Sanjay Aggarwal, Ca Shri Lakshya Gupta, Ca Shri Smakash Mahajan, Ca Revenue By : Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing : 25.08.2025 Date Of Order : 15.10.2025 O R D E R Per S. Rifaur Rahman: 1. This Appeal Preferred By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income-Tax (Appeals)-31, New Delhi [For Short ‘Ld. Cit (A)] Dated 03.09.2024 For Assessment Year 2014-15. The Assessee

For Appellant: Shri Sanjay Aggarwal, CAFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 153ASection 153BSection 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ACIT, Central Circle 19, vs. Deepa Talwar, Delhi. 6/14, Shanti Niketan, Delhi – 110 021. (PAN : AAUPT4464F) CO No.62/Del/2025 (in ITA No.5518/DEL/2024) (Assessment Year: 2014-15) Deepa Talwar, vs. ACIT, Central Circle 19, 6/14, Shanti Niketan, Delhi. Delhi – 110 021. (PAN : AAUPT4464F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sanjay Aggarwal, CA Shri Lakshya Gupta, CA Shri Smakash Mahajan, CA REVENUE BY : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 25…

Lovely Rani Constructions Private Limited, Patna Bihar vs. Assistant Commissioner of Income Tax, Circle 1, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 267/PAT/2024[2012-13]Status: DisposedITAT Patna14 Oct 2025AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

…आयकरअपीलीयअधिकरण,पटनान्यायपीठ,पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.233, 234 & 235/PAT/2024 & Saroj Bala, Vs ACIT, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 PAN No. :AASPB 3828 P AND आयकर अपील सं/ITA No.267/PAT/24 & ITA Nos.279, 282 & 283/PAT/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) AND Cross Objection No.02/PAT/2023 (Arising out of ITA No.295/PAT/2023) (Assessment Year : 2012-2013) Lovely Rani constr…

Saroj Bala, Patna vs. Assistant Commissioner of Income Tax, Patna

ITA 235/PAT/2024[2013-14]Status: DisposedITAT Patna14 Oct 2025AY 2013-14

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 &

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

…आयकरअप}ीयअधिकरण,पटनान्यायपीठ,पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.233, 234 & 235/PAT/2024 & ITA No.277/PAT/2023 (निर्धारण वर्ष / A.Yrs :2014-15, 2015-16, 2013-14 & 2019-20 ) Vs ACIT, Central Circle-1, Patna Saroj Bala, 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 PAN No. : AASPB 3828 P AND आयकर अपील सं/ITA No.267/PAT/24 & ITA Nos.279, 282 & 283/PAT/2023 (निर्धारण वर्ष / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) AND Cross Objection No.02/PAT/2023 (A…

Saroj Bala, Patna vs. Assistant Commissioner of Income Tax, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 234/PAT/2024[2015-16]Status: DisposedITAT Patna14 Oct 2025AY 2015-16

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

…आयकरअपीलीयअधिकरण,पटनान्यायपीठ,पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.233, 234 & 235/PAT/2024 & Saroj Bala, Vs ACIT, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 PAN No. :AASPB 3828 P AND आयकर अपील सं/ITA No.267/PAT/24 & ITA Nos.279, 282 & 283/PAT/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) AND Cross Objection No.02/PAT/2023 (Arising out of ITA No.295/PAT/2023) (Assessment Year : 2012-2013) Lovely Rani constr…

Saroj Bala, Patna vs. Assistant Commissioner of Income Tax, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 233/PAT/2024[2014-15]Status: DisposedITAT Patna14 Oct 2025AY 2014-15

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 &

Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

…आयकरअपीलीयअधिकरण, पटनान्यायपीठ, पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.233, 234 & 235/PAT/2024 & ITA No.277/PAT/2023 (निर्धारण वर्ष / A.Yrs :2014-15, 2015-16, 2013-14 & 2019-20 ) Saroj Bala, 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 PAN No. : AASPB 3828 P Vs ACIT, Central Circle-1, Patna AND आयकर अपील सं/ITA No.267/PAT/24 & ITA Nos.279, 282 & 283/PAT/2023 (निर्धारण वर्ष / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) AND Cross Objection No.02/PAT/2023…

Dy Commissioner of Income Tax Central Circle 1 Patna, Patna vs. Lovely Rani Construction Private Ltd, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 295/PAT/2023[2012-13]Status: DisposedITAT Patna14 Oct 2025AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 &

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

…आयकरअपीलीयअधिकरण, पटनान्यायपीठ, पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.233, 234 & 235/PAT/2024 & ITA No.277/PAT/2023 (निर्धारण वर्ष / A.Yrs :2014-15, 2015-16, 2013-14 & 2019-20 ) Vs ACIT, Central Circle-1, Patna Saroj Bala, 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 PAN No. : AASPB 3828 P AND आयकर अपील सं/ITA No.267/PAT/24 & ITA Nos.279, 282 & 283/PAT/2023 (निर्धारण वर्ष / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) AND Cross Objection No.02/PAT/2023…

Dy. Commissioner of Income Tax, Central Circle 1, Patna vs. Murlidhar Prasad, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 293/PAT/2023[2018-19]Status: DisposedITAT Patna14 Oct 2025AY 2018-19

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

…आयकरअपीलीयअधिकरण,पटनान्यायपीठ,पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.233, 234 & 235/PAT/2024 & Saroj Bala, Vs ACIT, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 PAN No. :AASPB 3828 P AND आयकर अपील सं/ITA No.267/PAT/24 & ITA Nos.279, 282 & 283/PAT/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) AND Cross Objection No.02/PAT/2023 (Arising out of ITA No.295/PAT/2023) (Assessment Year : 2012-2013) Lovely Rani constr…

Lovely Rani Constructions Private Limited, Patna vs. Assistant Commissioner of Income Tax, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 283/PAT/2023[2018-19]Status: DisposedITAT Patna14 Oct 2025AY 2018-19

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

…आयकरअपीलीयअधिकरण,पटनान्यायपीठ,पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.233, 234 & 235/PAT/2024 & Saroj Bala, Vs ACIT, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 PAN No. :AASPB 3828 P AND आयकर अपील सं/ITA No.267/PAT/24 & ITA Nos.279, 282 & 283/PAT/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) AND Cross Objection No.02/PAT/2023 (Arising out of ITA No.295/PAT/2023) (Assessment Year : 2012-2013) Lovely Rani constr…

Lovely Rani Constructions Private Limited, Patna vs. Assistant Commissioner of Income Tax, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 282/PAT/2023[2016-17]Status: DisposedITAT Patna14 Oct 2025AY 2016-17

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

…आयकरअपीलीयअधिकरण,पटनान्यायपीठ,पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.233, 234 & 235/PAT/2024 & Saroj Bala, Vs ACIT, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 PAN No. :AASPB 3828 P AND आयकर अपील सं/ITA No.267/PAT/24 & ITA Nos.279, 282 & 283/PAT/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) AND Cross Objection No.02/PAT/2023 (Arising out of ITA No.295/PAT/2023) (Assessment Year : 2012-2013) Lovely Rani constr…

Lovely Rani Constructions Private Limited, Patna vs. Assistant Commissioner of Income, Patna

ITA 279/PAT/2023[2013-14]Status: DisposedITAT Patna14 Oct 2025AY 2013-14

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 &

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

…आयकर अपीलीय अधिकरण, पटना न्याय पीठ, पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.233, 234 & 235/PAT/2024 & ITA No.277/PAT/2023 (निर्धारण वर्ष / A.Yrs :2014-15, 2015-16, 2013-14 & 2019-20 ) Vs ACIT, Central Circle-1, Patna Saroj Bala, 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 PAN No. : AASPB 3828 P AND आयकर अपील सं/ITA No.267/PAT/24 & ITA Nos.279, 282 & 283/PAT/2023 (निर्धारण वर्ष / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) AND Cross Objection No.02/PAT/…

Murlidhar Prasad, Patna vs. Assistant Commissioner of Income Tax, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 278/PAT/2023[2018-19]Status: DisposedITAT Patna14 Oct 2025AY 2018-19

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

…आयकरअपीलीयअधिकरण,पटनान्यायपीठ,पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.233, 234 & 235/PAT/2024 & Saroj Bala, Vs ACIT, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 PAN No. :AASPB 3828 P AND आयकर अपील सं/ITA No.267/PAT/24 & ITA Nos.279, 282 & 283/PAT/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) AND Cross Objection No.02/PAT/2023 (Arising out of ITA No.295/PAT/2023) (Assessment Year : 2012-2013) Lovely Rani constr…

Saroj Bala, Patna vs. Assistant Commissioner of Income Tax, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 277/PAT/2023[2019-20]Status: DisposedITAT Patna14 Oct 2025AY 2019-20

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

…आयकरअपीलीयअधिकरण,पटनान्यायपीठ,पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.233, 234 & 235/PAT/2024 & Saroj Bala, Vs ACIT, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 PAN No. :AASPB 3828 P AND आयकर अपील सं/ITA No.267/PAT/24 & ITA Nos.279, 282 & 283/PAT/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) AND Cross Objection No.02/PAT/2023 (Arising out of ITA No.295/PAT/2023) (Assessment Year : 2012-2013) Lovely Rani constr…

Murlidhar Prasad, Patna vs. Assistant Commissioner of Income Tax, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 276/PAT/2023[2019-20]Status: DisposedITAT Patna14 Oct 2025AY 2019-20

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 &

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

…आयकरअपीलीयअधिकरण,पटनान्यायपीठ,पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.233, 234 & 235/PAT/2024 & ITA No.277/PAT/2023 (निर्धारण वर्ष / A.Yrs :2014-15, 2015-16, 2013-14 & 2019-20 ) Vs ACIT, Central Circle-1, Patna Saroj Bala, 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 PAN No. : AASPB 3828 P AND आयकर अपील सं/ITA No.267/PAT/24 & ITA Nos.279, 282 & 283/PAT/2023 (निर्धारण वर्ष / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) AND Cross Objection No.02/PAT/2023 (…

Murlidhar Prasad, Patna vs. Assistant Commissioner of Income Tax, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 275/PAT/2023[2017-18]Status: DisposedITAT Patna14 Oct 2025AY 2017-18

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

…आयकरअपीलीयअधिकरण,पटनान्यायपीठ,पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.233, 234 & 235/PAT/2024 & Saroj Bala, Vs ACIT, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 PAN No. :AASPB 3828 P AND आयकर अपील सं/ITA No.267/PAT/24 & ITA Nos.279, 282 & 283/PAT/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) AND Cross Objection No.02/PAT/2023 (Arising out of ITA No.295/PAT/2023) (Assessment Year : 2012-2013) Lovely Rani constr…

Murlidhar Prasad, Patna vs. Assistant Commissioner of Income Tax, Patna

ITA 274/PAT/2023[2016-17]Status: DisposedITAT Patna14 Oct 2025AY 2016-17

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 &

Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

…आयकर अपीलीय अधिकरण, पटना न्यायपीठ, पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.233, 234 & 235/PAT/2024 & ITA No.277/PAT/2023 (निर्धारण वर्ष / A.Yrs :2014-15, 2015-16, 2013-14 & 2019-20 ) Saroj Bala, 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 PAN No. : AASPB 3828 P Vs ACIT, Central Circle-1, Patna AND आयकर अपील सं/ITA No.267/PAT/24 & ITA Nos.279, 282 & 283/PAT/2023 (निर्धारण वर्ष / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) AND Cross Objection No.02/PAT/2…

Murlidhar Prasad, Patna vs. Assistant Commissioner of Income Tax, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 273/PAT/2023[2015-16]Status: DisposedITAT Patna14 Oct 2025AY 2015-16

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

…आयकरअपीलीयअधिकरण,पटनान्यायपीठ,पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.233, 234 & 235/PAT/2024 & Saroj Bala, Vs ACIT, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 PAN No. :AASPB 3828 P AND आयकर अपील सं/ITA No.267/PAT/24 & ITA Nos.279, 282 & 283/PAT/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) AND Cross Objection No.02/PAT/2023 (Arising out of ITA No.295/PAT/2023) (Assessment Year : 2012-2013) Lovely Rani constr…

Murlidhar Prasad, Patna vs. Assistant Commissioner of Income Tax, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 272/PAT/2023[2014-15]Status: DisposedITAT Patna14 Oct 2025AY 2014-15

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

…आयकरअपीलीयअधिकरण,पटनान्यायपीठ,पटना IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH”, PATNA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER आयकर अपील सं/ITA Nos.233, 234 & 235/PAT/2024 & Saroj Bala, Vs ACIT, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 PAN No. :AASPB 3828 P AND आयकर अपील सं/ITA No.267/PAT/24 & ITA Nos.279, 282 & 283/PAT/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) AND Cross Objection No.02/PAT/2023 (Arising out of ITA No.295/PAT/2023) (Assessment Year : 2012-2013) Lovely Rani constr…