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56 results for “TDS”+ Section 13(1)clear

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Key Topics

Section 26373Section 153A56Section 143(3)41Section 25041TDS31Addition to Income24Limitation/Time-bar21Section 14720Section 142(1)18Section 127

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 331/PAT/2024[2013-14]Status: DisposedITAT Patna24 Jul 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

1)" Copy of judgments is enclosed. 7. That the appellant states that in the above order of assessment, the Id assessing officer, without giving the appellant any opportunity much less sufficient opportunity, held that the amount of Rs.66,47,34,169/- claimed as deduction under Section 80-IA of the Act, was not allowable on the sole ground that interest

BIHAR STATE ROAD DEVELOPMENT CORPN.LTD.,PATNA vs. CIT (APPEAL), DELHI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Showing 1–20 of 56 · Page 1 of 3

16
Section 143(2)14
Deduction14
ITA 335/PAT/2024[2018-19]Status: DisposedITAT Patna24 Jul 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

1)" Copy of judgments is enclosed. 7. That the appellant states that in the above order of assessment, the Id assessing officer, without giving the appellant any opportunity much less sufficient opportunity, held that the amount of Rs.66,47,34,169/- claimed as deduction under Section 80-IA of the Act, was not allowable on the sole ground that interest

BIHAR STATE ROAD DEVELOPMENT CORPORATION LTD,PATNA vs. ACIT, CIR-2, P)ATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 333/PAT/2024[2014-15]Status: DisposedITAT Patna24 Jul 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

1)" Copy of judgments is enclosed. 7. That the appellant states that in the above order of assessment, the Id assessing officer, without giving the appellant any opportunity much less sufficient opportunity, held that the amount of Rs.66,47,34,169/- claimed as deduction under Section 80-IA of the Act, was not allowable on the sole ground that interest

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ITO WARD 2(1) PATNA, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 330/PAT/2024[2012-13]Status: DisposedITAT Patna24 Jul 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

1)" Copy of judgments is enclosed. 7. That the appellant states that in the above order of assessment, the Id assessing officer, without giving the appellant any opportunity much less sufficient opportunity, held that the amount of Rs.66,47,34,169/- claimed as deduction under Section 80-IA of the Act, was not allowable on the sole ground that interest

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ACIT, COR-2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 334/PAT/2024[2017-18]Status: DisposedITAT Patna24 Jul 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

1)" Copy of judgments is enclosed. 7. That the appellant states that in the above order of assessment, the Id assessing officer, without giving the appellant any opportunity much less sufficient opportunity, held that the amount of Rs.66,47,34,169/- claimed as deduction under Section 80-IA of the Act, was not allowable on the sole ground that interest

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 332/PAT/2024[2014-15]Status: DisposedITAT Patna24 Jul 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

1)" Copy of judgments is enclosed. 7. That the appellant states that in the above order of assessment, the Id assessing officer, without giving the appellant any opportunity much less sufficient opportunity, held that the amount of Rs.66,47,34,169/- claimed as deduction under Section 80-IA of the Act, was not allowable on the sole ground that interest

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 325/PAT/2024[2017-18]Status: DisposedITAT Patna12 Sept 2024AY 2017-18

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

13 of the notice issued under the section 142(1) of the Act. 15. For that on the fact and in circumstances of the case, the Pr. CIT has erred in applying the sub-section (a) and (b) of the explanation - 2 of the section 263 of the Act as the order of assessment under the section 153A1143

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT (CENTRAL), PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 322/PAT/2024[2014-15]Status: DisposedITAT Patna12 Sept 2024AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

13 of the notice issued under the section 142(1) of the Act. 15. For that on the fact and in circumstances of the case, the Pr. CIT has erred in applying the sub-section (a) and (b) of the explanation - 2 of the section 263 of the Act as the order of assessment under the section 153A1143

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 326/PAT/2024[2018-19]Status: DisposedITAT Patna12 Sept 2024AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

13 of the notice issued under the section 142(1) of the Act. 15. For that on the fact and in circumstances of the case, the Pr. CIT has erred in applying the sub-section (a) and (b) of the explanation - 2 of the section 263 of the Act as the order of assessment under the section 153A1143

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 329/PAT/2024[2021-22]Status: DisposedITAT Patna12 Sept 2024AY 2021-22

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

13 of the notice issued under the section 142(1) of the Act. 15. For that on the fact and in circumstances of the case, the Pr. CIT has erred in applying the sub-section (a) and (b) of the explanation - 2 of the section 263 of the Act as the order of assessment under the section 153A1143

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 327/PAT/2024[2019-20]Status: DisposedITAT Patna12 Sept 2024AY 2019-20

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

13 of the notice issued under the section 142(1) of the Act. 15. For that on the fact and in circumstances of the case, the Pr. CIT has erred in applying the sub-section (a) and (b) of the explanation - 2 of the section 263 of the Act as the order of assessment under the section 153A1143

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 323/PAT/2024[2015-16]Status: DisposedITAT Patna12 Sept 2024AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

13 of the notice issued under the section 142(1) of the Act. 15. For that on the fact and in circumstances of the case, the Pr. CIT has erred in applying the sub-section (a) and (b) of the explanation - 2 of the section 263 of the Act as the order of assessment under the section 153A1143

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 328/PAT/2024[2020-21]Status: DisposedITAT Patna12 Sept 2024AY 2020-21

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

13 of the notice issued under the section 142(1) of the Act. 15. For that on the fact and in circumstances of the case, the Pr. CIT has erred in applying the sub-section (a) and (b) of the explanation - 2 of the section 263 of the Act as the order of assessment under the section 153A1143

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

ITA 62/PAT/2021[2016-17]Status: DisposedITAT Patna30 Aug 2023AY 2016-17

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 132Section 153Section 153C

TDS, TCS and self- assessment tax. Ground No. 10-General in nature. During the course of appellate proceedings appellant raised additional ground which is as under: - “That on the facts and circumstances of the case, the Assessing officer erred in making an addition of Rs. 5,50,00,000/- on the basis of seized documents found in third party

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

ITA 63/PAT/2021[2017-18]Status: DisposedITAT Patna30 Aug 2023AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 132Section 153Section 153C

TDS, TCS and self- assessment tax. Ground No. 10-General in nature. During the course of appellate proceedings appellant raised additional ground which is as under: - “That on the facts and circumstances of the case, the Assessing officer erred in making an addition of Rs. 5,50,00,000/- on the basis of seized documents found in third party

MASUDAN TANTI,BHAGALPUR vs. CIT, NFAC, DELHI

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

ITA 29/PAT/2023[2013-14]Status: DisposedITAT Patna22 Jul 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2013-14

For Appellant: Shri R. N. Bedi, CAFor Respondent: Dr. Lalita Kumari, Sr. DR
Section 142(1)Section 147Section 148Section 250Section 44

13. There is no income from other sources. Sir, you will not find any evidence which shows that I have got other sources of income.” 3. Brief facts of the case are that the Ld. AO received information that the assessee had deposited cash within the financial year 2012-13 relevant to AY 2013-14 in a savings bank account

SRIRAM ENTERPRISES,PATNA vs. PCIT (CENTRAL), PATNA

In the result, the appeal of the assessee is allowed

ITA 76/PAT/2023[2018-19]Status: DisposedITAT Patna08 May 2024AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 76/Pat/2023 Assessment Year: 2018-2019 Sriram Enterprises,………………………..........Appellant C/O. Nirmal & Associates, Nepali Kothi, Opposite Gasoline Petrol Pump, Boring Road, Patna-800001 [Pan:Aarfs8853J] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,…………………………………..……………..Respondent, Bihar-800001 Appearances By: Shri Nishant Maitin, C.A., Appeared On Behalf Of The Assessee Md. A.H. Chowdhary, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : 5Th March, 2024 Date Of Pronouncing The Order: May 8Th, 2024 O R D E R

Section 133ASection 142(1)Section 143(1)Section 263

13 of statement on oath of Sri Roshan Kumar Agarwal recorded during u/s 131(1) on 27.03.2018, he admitted to disclose income of Rs. 7,00,00,000/- approx, in AY-2018- 19 (FY-2017-18) and committed to pay tax of Rs. 1,25,00,000/- by 31.03.2018 and said that balance tax will be paid in next Financial

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

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

ITA 10/PAT/2015[2009-10]Status: DisposedITAT Patna17 Oct 2023AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 142(1)Section 143(2)Section 271(1)(b)Section 40A(3)

1)(a) of the 1961 Act. The Court held as under: "...If an appeal lies, section 31 of the Act describes the powers of the Appellate Assistant Commissioner in such an appeal. Under section 31(3)(a) in disposing of such an appeal the Appellate Assistant Commissioner may, in the case of an order of assessment, confirm, reduce, enhance

BALKRISHNA BHALOTIA CONSTRUCTION PRIVATE LIMITED,JAMUI vs. PCIT CENTRAL, PATNA

In the result, the appeal of the assessee is allowed

ITA 123/PAT/2023[2018-19]Status: DisposedITAT Patna17 Apr 2024AY 2018-19

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

Section 133ASection 142(1)Section 143(2)Section 263

1) has not been regularly followed by the assessee or income has not been computed in accordance with the standard notified under sub-section (2), the ld. Assessing Officer may make an assessment in the manner provided in Section 144. Therefore, reading of sub-section (3) would contemplate that where it is not possible for the ld. Assessing Officer

BBCPL-SKPL (JV),JAMUI vs. PCIT CENTRAL, PATNA

In the result, the appeal of the assessee is allowed

ITA 124/PAT/2023[2018-19]Status: DisposedITAT Patna17 Apr 2024AY 2018-19

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

Section 127Section 142(1)Section 143(2)Section 143(3)Section 263

1) has not been regularly followed by the assessee or income has not been computed in accordance with the standard notified under sub-section (2), the ld. Assessing Officer may make an assessment in the manner provided in Section 144. Therefore, reading of sub-section (3) would contemplate that where it is not possible for the ld. Assessing Officer