SUDHIR KUMAR,PATNA vs. I.T.O., PATNA

In the result, the appeal of assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Girish Agrawalassessment Year: 2010-11 Shri Sudhir Kumar, Income-Tax Officer, Ward-6(1), Vs. Patna. Patna. (Pan: Amlpk4871E) (Appellant) (Respondent) Present For: Appellant By : Shri K. M. Mishra, Advocate Respondent By : Shri Sanjay Mukherjee, Cit(Dr) Date Of Hearing : 16.03.2022 Date Of Pronouncement : 26.05.2022 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Directed Against The Order Of Ld. Cit(A), Dhanbad, Camp Office At Patna Appeal No. 71/Cit(A)-Ii/13-14 Dated 25.02.2014 For A.Y. 2010-11 Passed Against The Assessment Order U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Ito, Ward-6(1), Patna, Dated 26.03.2013. 2. Brief Facts Of The Case Are That Assessee Had Filed Return Of Income On 18.10.2010 Reporting Total Income Of Rs.3,01,260/-. In The Course Of Assessment Proceedings, The Ld. Ao Sought Details On Various Aspects Of The Income Reported By The Assessee & Completed The Assessment By Making The Additions As Under: “Total Income As Per Return Rs. 3,01,260/- Add: As Discussed In Para D Rs. 3,42,708/- Add: As Discussed In Para E Rs. 14,03,744/- Add: As Discussed In Para F Rs. 58,92,354/- Total Income Rs. 89,40,066/-“

TDS deducted against; the receipt were taken as total income therefore a mistake has been committed. The computation should be made as per the provision of 44AD. As per 44AD the total tax should have been computed as under: Contract Receipt: Rs. 16,60,755/- 4 Sudhir Kumar A.Y. 2010-11 Professional Receipt: Rs. 53,000/- Total

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1, PATNA, PATNA vs. NORTH BIHAR POWER DISTRIBUTION COMPANY LIMITED, PATNA

In the result, the appeals of the Revenue and COs of the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

income. The same has been informed to the party. 5.3.2 In view of the clarification of the appellant, it is clear that the interest was received on advance given to Bajaj Electricals Ltd. as supplier and it was not a contractual payment. There was an error on the part of the party that it deducted TDS under wrong section. Considering

RAVI LOCHAN SINGH,PATNA vs. ACIT, CIRCLE-5, PATNA

In the result, the appeal filed by the assessee is dismissed

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

TDS on the payments u/s 194H. Therefore, the AO proceeded to make disallowance of Rs. 9,05,981/- u/s 40(a) (ia) of the Income Tax Act, 1961 and added back to the total income of the assessee. Hence this addition

SANJAY KUMAR ,PATNA vs. ITO WARD-4(5) PATNA , PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

addition of Rs 77,53,000/- out of disclosed turnover as income from undisclosed sources on the basis of doubt and suspicion is bad in law, liable to be deleted. 8. The National Faceless Appeals Centre (NFAC)-Delhi or Assessing Officer has wrongly assessed the amount of Rs. 77,53,000/- as income from other sources instead of income from

RAVINDRA KUMAR,PATNA vs. ITO, WARD-4(5), PATNA

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

addition of Rs.15,05,78,356/- to the income of the assessee without any basis. 3. The assessee has filed statement of fact before the Tribunal and we deem it appropriate to take note of this statement, which reads as under:- 1. The assessee is carrying out the business of civil contract in the name of M/S Ravinder Kumar, partnership

JOINT COMMISSIONER INCOME-TAX(IN-SITU), CIRCLE-1, PATNA, PATNA vs. NORTH BIHAR POWER DISTRIBUTION COMPANY LIMITED, PATNA

In the result, the appeals of the Revenue and COs of the\nassessee are dismissed

TDS only in\ncase of income offered to tax, the AO treated remaining interest receipts\nRs.40,96,45,696/- as income of the appellant.”\n12.1.We have heard the rival contentions and perused the\nmaterials available on record. We find that the Id. CIT(A) has\nrecorded the finding the interest has accrued on the grants or\nfunds received from

ARANYA CLEARERS,GAYA vs. ITO, WARD-3(1), GAYA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

income as per return Rs.8,24,100/- Addition: (i)Contract receipt/fees Rs.7,52,789/- mismatch a discussed above in para 4.1 (ii)Disallowance of expenses as discussed Rs.7,60,359/- above in para 4.2 (iii)Disallowance on account of non- Rs.38,13,610/- deduction of TDS

GUPTA JI BROTHERS RICE PRIVATE LIMITED,DALMIA NAGAR vs. DCIT CIRCLE-3, GAYA

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

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

income by making addition of Rs. 7,01,962/-u/s 40(a)(ia) for non-deduction of TDS on commission

JCIT(IN-SITU), CIRCLE-1, PATNA., PATNA vs. NORTH BIHAR POWER DISTRIBUTION COMPANY LIMITED, PATNA

In the result, the appeals of the Revenue and COs of the\nassessee are dismissed

TDS only in\ncase of income offered to tax, the AO treated remaining interest receipts\nRs.40,96,45,696/- as income of the appellant.”\n12.1. We have heard the rival contentions and perused the\nmaterials available on record. We find that the Id. CIT(A) has\nrecorded the finding the interest has accrued on the grants or\nfunds received from

SUVIKSHA HEALTH CARE PRIVATE LIMITED,MUZAFFARPUR vs. ITO, NATIONAL E-ASSESMENT CENTRE

In the result, the appeal of the assessee is allowed for statistical\npurposes

income, and the case was selected for limited scrutiny concerning TDS default. The Assessing Officer made additions of ₹16,23,445. The assessee

BIHAR STATE FOOD & CIVIL SUPPLIES CORPORATION LIMITED,PATNA vs. ITO, WARD- 2 (1), PATNA, PATNA

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Sanjay Garg & Shri Girish Agrawal

addition u/s 201(1)(1A) of the Income-tax, Act, 1961 made by the assessing officer on account of non deduction of TDS

BIHAR STATE FOOD & CIVIL SUPPLIES CORPORATION LIMITED,PATNA vs. ITO, WARD- 2 (1), PATNA, PATNA

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Sanjay Garg & Shri Girish Agrawal

addition u/s 201(1)(1A) of the Income-tax, Act, 1961 made by the assessing officer on account of non deduction of TDS

BIHAR STATE FOOD & CIVIL SUPPLIES CORPORATION LIMITED,PATNA vs. ITO, WARD- 2 (1), PATNA, PATNA

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Sanjay Garg & Shri Girish Agrawal

addition u/s 201(1)(1A) of the Income-tax, Act, 1961 made by the assessing officer on account of non deduction of TDS

BIHAR STATE FOOD & CIVIL SUPPLIES CORPORATION LIMITED,PATNA vs. ITO, WARD- 2 (1), PATNA, PATNA

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Sanjay Garg & Shri Girish Agrawal

addition u/s 201(1)(1A) of the Income-tax, Act, 1961 made by the assessing officer on account of non deduction of TDS

BIHAR STATE FOOD & CIVIL SUPPLIES CORPORATION LIMITED,PATNA vs. ITO, WARD- 2 (1), PATNA, PATNA

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Sanjay Garg & Shri Girish Agrawal

addition u/s 201(1)(1A) of the Income-tax, Act, 1961 made by the assessing officer on account of non deduction of TDS

BIHAR STATE FOOD & CIVIL SUPPLIES CORPORATION LIMITED,PATNA vs. ITO, WARD- 2 (1), PATNA, PATNA

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Sanjay Garg & Shri Girish Agrawal

addition u/s 201(1)(1A) of the Income-tax, Act, 1961 made by the assessing officer on account of non deduction of TDS

BIHAR STATE FOOD & CIVIL SUPPLIES CORPORATION LIMITED,PATNA vs. ITO, WARD- 2 (1), PATNA, PATNA

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Sanjay Garg & Shri Girish Agrawal

addition u/s 201(1)(1A) of the Income-tax, Act, 1961 made by the assessing officer on account of non deduction of TDS

BIHAR STATE FOOD & CIVIL SUPPLIES CORPORATION LIMITED,PATNA vs. ITO, WARD- 2 (1), PATNA, PATNA

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Sanjay Garg & Shri Girish Agrawal

addition u/s 201(1)(1A) of the Income-tax, Act, 1961 made by the assessing officer on account of non deduction of TDS