Sunil Kumar Sharma v. DCIT

146 Taxmann.com 553High Court2023#3837 most cited

What is Sunil Kumar Sharma v. DCIT authority for?

Additions to income cannot be sustained on the basis of loose sheets or seized documents if they do not indicate that any transaction actually took place or lack details like the nature of the transaction and the name of the party.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Also referred to as

Sunil Kumar Sharma v DCIT · SK Gupta v DCIT · 63 TTJ 532 · loose sheets · dumb document · addition on seized paper · corroborative material · nature of transaction · name of party · futuristic planning

Also reported as

63 TTJ 532

Sections most often in play

Section 69ASection 143(3)Section 115BBESection 153ASection 153DSection 147Section 132Section 133A

Issues it is cited on

section 147rsection 37bfreebies to doctorssection 153a(1)(a)section 144basection 142(2a)section 158bgsubstance over formrule of consistencysection 127specified authoritysection 153b

Judgments citing Sunil Kumar Sharma v. DCIT

Wockhardt Limited, Aurangabad vs. The Assistant Commissioner of Income Tax Central Circle 2(1), Pune

In the result, the appeal of the assessee is partly allowed

ITA 837/PUN/2025[2016-17]Status: DisposedITAT Pune10 Nov 2025AY 2016-17

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Manthan ShahFor Respondent: Shri Amit Bobde
Section 127Section 132Section 132(4)Section 143(2)Section 153C

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.837, 835 & 836/PUN/2025 धििाारण वर्ा / Assessment Years : 2016-17, 2017-18 & 2018-19 Wockhardt Limited, Assistant Commissioner of Income Tax, D-4, MIDC, Chikalthana, Central Circle-2(1), Pune Aurangabad-431006 Vs. PAN : AAACW2472M अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Manthan Shah Department by : Shri Amit Bobde Date of hearing : 13-08-2025 Date of 10-11-2025 Pronouncement : आदेश / ORDER P…

Wockhardt Limited, Aurangabad vs. The Assistant Commissioner of Income Tax Central Circle 2(1), Pune

In the result, the appeal of the assessee is partly allowed

ITA 836/PUN/2025[2018-19]Status: DisposedITAT Pune10 Nov 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Manthan ShahFor Respondent: Shri Amit Bobde
Section 127Section 132Section 132(4)Section 143(2)Section 153C

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.837, 835 & 836/PUN/2025 धििाारण वर्ा / Assessment Years : 2016-17, 2017-18 & 2018-19 Wockhardt Limited, Assistant Commissioner of Income Tax, D-4, MIDC, Chikalthana, Central Circle-2(1), Pune Aurangabad-431006 Vs. PAN : AAACW2472M अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Manthan Shah Department by : Shri Amit Bobde Date of hearing : 13-08-2025 Date of 10-11-2025 Pronouncement : आदेश / ORDER P…

Wockhardt Limited, Aurangabad vs. The Assistant Commissioner of Income Tax Central Circle-2(1), Pune

In the result, the appeal of the assessee is partly allowed

ITA 835/PUN/2025[2017-18]Status: DisposedITAT Pune10 Nov 2025AY 2017-18

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.837, 835 & 836/Pun/2025 निर्धारण वर्ष / Assessment Years : 2016-17, 2017-18 & 2018-19 Wockhardt Limited, D-4, Midc, Chikalthana, Aurangabad-431006 Vs. Assistant Commissioner Of Income Tax, Central Circle-2(1), Pune Pan : Aaacw2472M अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Department By : Date Of Hearing : Date Of Pronouncement : Shri Manthan Shah Shri Amit Bobde 13-08-2025 10-11-2025 आदेश / Order Per Astha Chandra, Jm : The Above Three Captioned Appeals Filed By The Assessee Are Directed Against The Separate Order(S) All Dated 27.01.2025 Of The Ld. Commissioner Of Income Tax (Appeals)-12, Pune ["Cit(A)"] Pertaining To Assessment Years ("Ays") 2016-17, 2017-18 & 2018-19. Since, The Issue(S) Involved Are Identical, These Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Department byFor Respondent: Date of hearing
Section 127Section 132Section 132(4)Section 143(2)Section 153C

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.837, 835 & 836/PUN/2025 निर्धारण वर्ष / Assessment Years : 2016-17, 2017-18 & 2018-19 Wockhardt Limited, D-4, MIDC, Chikalthana, Aurangabad-431006 Vs. Assistant Commissioner of Income Tax, Central Circle-2(1), Pune PAN : AAACW2472M अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Department by : Date of hearing : Date of Pronouncement : Shri Manthan Shah Shri Amit Bobde 13-08-2025 10-11-2025 आदेश / ORDER PE…

Rajesh Poddar, Surat vs. ACIT Central Circle-4, Surat

In the result, assessee's appeal is dismissed

ITA 547/SRT/2024[2020-21]Status: DisposedITAT Surat31 Oct 2025AY 2020-21
Section 143(3)Section 292CSection 69BSection 69C

…ITA No.547 & IT(SS)A 56/Srt/2024 A.Y 20-21 Rajesh Poddar out of assessment order passed by Assessing Officer (in short, ‘AO') u/s 143(3) of the Act on 29.03.2022. With the consent of both parties, both appeals were heard together and a common order is passed for the sake of convenience and brevity. 2. Grounds of appeal raised by the revenue in IT(SS)A No.56/Srt/2024 for AY 2020-21 are as under: “(1) On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in deleting the addition of Rs.6,05,91,000/- made by the AO u/s 69C of the I.T. Act towards unexplained marriage expenses despite the…

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

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

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…

Deputy Commissioner of Income Tax, Central Circle - 2(4), Bengaluru vs. Sri Adichunchanagiri Shikhana Trust, Mandya

ITA 1207/BANG/2024[2011-12]Status: DisposedITAT Bangalore22 May 2025AY 2011-12

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Bharath L, CAFor Respondent: Smt. Vidya K., Jt.CIT (DR)(ITAT), Bengaluru
Section 143(3)Section 234ASection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1096/Bang/2024 Assessment year : 2011-12 Sri Adichunchanagiri Shikshana Trust, Sri Adichunchanagiri Kshetra, Bellur Hobli, Mysore Tumkur Road, Nagamangala Taluk, Mandya. 571 811. PAN: AAATS 3584P Vs. The Deputy Commissioner of Income, Central Circle 2(4), Bengaluru. APPELLANT RESPONDENT ITA Nos.1207/Bang/2024 Assessment year : 2011-12 The Deputy Commissioner of Income, Central Circle 2(4), Bengaluru. Vs. Sri Adichunchanagiri Shikshana Trust, Sri Adichunch…

M/S. Sri . Adichunchanagiri Shilkshana Trust, Mandya vs. The Deputy Commissioner of Income Tax, Central Circle-2(4), Bengaluru

ITA 1096/BANG/2024[2011-12]Status: DisposedITAT Bangalore22 May 2025AY 2011-12

Bench: Shri Prashant Maharishi & Shri Soundararajan K.

For Appellant: Shri Bharath L, CAFor Respondent: Smt. Vidya K., Jt.CIT (DR)(ITAT), Bengaluru
Section 143(3)Section 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1096/Bang/2024 Assessment year : 2011-12 Sri Adichunchanagiri Shikshana Trust, Sri Adichunchanagiri Kshetra, Bellur Hobli, Mysore Tumkur Road, Nagamangala Taluk, Mandya. 571 811. PAN: AAATS 3584P APPELLANT Vs. The Deputy Commissioner of Income, Central Circle 2(4), Bengaluru. RESPONDENT ITA Nos.1207/Bang/2024 Assessment year : 2011-12 The Deputy Commissioner of Income, Central Circle 2(4), Bengaluru. Vs. Sri Adichunchanagiri Shikshana Trust, Sri Adichunchana…