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

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

section 263 of the Act, on a misconception of law and without proper application of mind to the facts and to the circumstances of the case and the Appellant craves leave to distinguish the said case laws before or during the hearing of the Appeal. Page 5 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon

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

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

section 263 of the Act, on a misconception of law and without proper application of mind to the facts and to the circumstances of the case and the Appellant craves leave to distinguish the said case laws before or during the hearing of the Appeal. Page 5 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon

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

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

section 263 of the Act, on a misconception of law and without proper application of mind to the facts and to the circumstances of the case and the Appellant craves leave to distinguish the said case laws before or during the hearing of the Appeal. Page 5 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon

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

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

section 263 of the Act, on a misconception of law and without proper application of mind to the facts and to the circumstances of the case and the Appellant craves leave to distinguish the said case laws before or during the hearing of the Appeal. Page 5 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon

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

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

section 263 of the Act, on a misconception of law and without proper application of mind to the facts and to the circumstances of the case and the Appellant craves leave to distinguish the said case laws before or during the hearing of the Appeal. Page 5 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon

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

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

section 263 of the Act, on a misconception of law and without proper application of mind to the facts and to the circumstances of the case and the Appellant craves leave to distinguish the said case laws before or during the hearing of the Appeal. Page 5 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon

PUNAM HISARIA,SITAMARHI vs. DC/AC, CIRCLE-03, DARBH, DARBH

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

Bench: Shri Rajpal Yadav & Dr. Manish Boradi.T.A. No.80/Pat/2023 Assessment Year: 2017-18 Punam Hisaria ………. Appellant (Pan: Abupa3945R)

Section 40(a)(ia) should not be invoked for payment without TDS as per several decisions of different ITAT referred during the course of appellate proceedings. 4. Ground 4. For that during the remand proceedings Ld. A.O. was provided complete books of accounts, Ledger copy of freight copy of declaration of other truck owners whose freights amount to Rs.1

BIJAY KUMAR SARAF,DALDALI BAZAR, MUZAFFARPUR vs. DC/AC CIRCLE 1,MUZFFARPUR, IT-OFFICE, POLICE LINE, SIKANDERPUR MUZZAFFARPUR

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

142(1) dated 26.11.2021 and 16.12.2021 had not been served to the appellant. 5. For that the learned commissioner of income tax (Appeals) had erred to consider the fact that the proceedings have been initiated on the basis of audit objection by the O/o the Pr. Director of Audit (Central) Lucknow. There is no independent application of mind

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

TDS) and disallowance of such default. In response to\nthe notice issued under section 143(2) of the Income-tax Act, 1961,\nthe assessee was also served with a notice under section 142

PIONEER EDUCATION SOCIETY,HARYANA vs. ITO, PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 405/Pat/2024 Assessment Year: 2016-2017 Pioneer Education Society,……….…….....……Appellant C-310/311, Unitech Business Zone Nirvana Country, South City-Ii, Sector-50, Haryana, Pin Code No.122018 [Pan:Aadap0174C] -Vs.- Income Tax Officer,……………………………….Respondent Ward-1(1), Patna, Lok Nayak Jai Prakash Bhawan, New Dak Bunglow, Patna-800001, Bihar Appearances By: Shri Yatin Sharma, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit (Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: April 21, 2025 Date Of Pronouncing The Order: April 24, 2025 O R D E R

142(1) was issued and getting no compliance from the side of assessee, penalty notice under section 271(1)(b) was issued to the assessee on 30.11.2018 requiring compliance on 05.12.2018. Again, letter under section 133(6) was issued to the Branch Manager, Axis Bank, Valachery Branch, Chennai seeking copy of all bank statements of the assessee. Copy of Bank

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

In the result, the appeal of the assessee is allowed

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

142(1) along with the questionnaire on 2 Assessment Year: 2018-2019 BBCPL- SKPL (JV) 31.01.2020. The assessment proceeding remained dormant. The jurisdiction from ACIT, Circle-2, Begusarai to DCIT/ACIT, Central Circle-2, Patna was transferred by ld. PCIT-1, Patna on 13.01.2021 by exercising the powers under section 127 of the Income Tax Act. The ld. Assessing Officer thereafter

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

In the result, the appeal of the assessee is allowed

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

142(1) along with the questionnaire on 31.01.2020. The assessment proceeding remained dormant. The jurisdiction from ACIT, Circle-2, Begusarai to DCIT/ACIT, Central Circle-2, Patna was transferred by ld. PCIT-1, Patna on 13.01.2021 by exercising the powers under section 127 of the Income Tax Act. The ld. Assessing Officer thereafter issued two questionnaires

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

In the result, the appeal of the assessee is allowed

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

section 142(1) on 12.02.2021 and 14.02.2021. According to the ld. Assessing Officer, photostat copy of all impounded documents were handed over to the assessee on 18.02.2021. The ld. Assessing Officer thereafter framed the assessment order on 24.03.2021. The ld. Assessing Officer has rejected the book result of the assessee and estimated the income at 8% of the gross receipts

DIGGA ENTERPRISES,EAST CHAMPARAN vs. NFAC, DELHI, DELHI

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 480/Pat/2024 Assessment Year: 2018-2019 Digga Enterprises,…………….…………....……Appellant Amodel, Nh-28, Raxual, East Champaran-845433, Bihar [Pan:Aakfd4723D] -Vs.- National Faceless Assessment Centre,....Respondent Delhi Appearances By: Shri Sanjeev Kr. Anwar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: February 13, 2025 Date Of Pronouncing The Order: February 13, 2025 O R D E R

section 142(1) of the Income Tax Act dated 17.12.2020 and 22.01.2021 were issued calling for certain details, i.e. computation of income, nature of business activity carried out during the year, business expenses claimed, details of TDS

DINESH KUMAR,PATNA vs. ITO WARD (5), PATNA

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.427/Pat/2024 Assessment Year: 2016-17 Dinesh Kumar……………………….....…..…………………....Appellant C/O Bhurendra Prasad, Near B D Public School, Buddha Colony, Patna – 800001. [Pan: Bxbpk1456M] Vs. Ito, Ward-5, Patna…………. ….…….…............................…..…..... Respondent Appearances By: Shri Shailendra Sinha, Ar Appeared On Behalf Of The Appellant. Shri Ashwani Kumar, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 27, 2025 Date Of Pronouncing The Order : January 28, 2025 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 31.03.2024 Of The Commissioner Of Income Tax (Appeals), Jaipur [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Assessment Year 2016-17 By Showing Total Income Of Rs.2,71,810/-. The Case Of The Assessee Was Selected For Scrutiny Under Cass Followed By Notices Issued U/S 143(2) & 142(1) Of The Act. The Assessing Officer Asked The Assessee To Produce Books Of Accounts, Ledger, Cash Book Etc. Before Him But The Assessee Did Not Comply. Accordingly, The Assessing Officer After Verification Of Return Of Income Found That The Assessee Had Filed Balance Sheet Showing Gross Total Income Of Rs.36,00,712/- & The Assessee Incurred Miscellaneous

142(1) of the Act. The Assessing Officer asked the assessee to produce books of accounts, ledger, cash book etc. before him but the assessee did not comply. Accordingly, the Assessing Officer after verification of return of income found that the assessee had filed balance sheet showing gross total income of Rs.36,00,712/- and the assessee incurred miscellaneous I.T.A

HARIHAR PRASAD,PATNA vs. ITO WARD 4 (4), PATNA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

TDS. The Assessing Officer (hereinafter ITA No.: 268/PAT/2023 Assessment Year: 2017-18 Harihar Prasad. referred to as the Ld. 'AO') issued notices under section 143(2) and 142

ASHOK KUMAR,BHOJPUR vs. ITO, WARD-1, ARA

In the result, the appeal of the assessee is partly allowed as indicated above

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

142(1). Therefore, it is incorrect to suggest that ld. CIT(Appeals) has not adjudicated Ground No. 3 of asessee’ grounds of 3 Assessment Year: 2010-2011 Ashok Kumar appeal. We do not find any merit in this contention of the assessee. This ground of appeal is rejected. 6. In Ground No. 3, the assessee has challenged upholding

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

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

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

142(1) on 13.06.2011. A perusal of the finding of ld. Assessing Officer on page 2 of the impugned order would reveal that the assessee was not very cooperative with the ld. Assessing Officer for submitting the requisite details. The 2 Assessment Year: 2009-2010 M/s. Kumar Construction ld. Assessing Officer has initiated the penalty under section