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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 147 of the Act after recording reasons and obtaining prior approval from the competent authority. Thereafter, a notice u/s 148 of the Act was issued to the assessee on 21.04.2016. In response, the assessee e-filed its return on 03.06.2016 declaring total income of ₹8,00,00,000/-. Thereafter notices u/s 143

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 147 of the Act after recording reasons and obtaining prior approval from the competent authority. Thereafter, a notice u/s 148 of the Act was issued to the assessee on 21.04.2016. In response, the assessee e-filed its return on 03.06.2016 declaring total income of ₹8,00,00,000/-. Thereafter notices u/s 143

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 147 of the Act after recording reasons and obtaining prior approval from the competent authority. Thereafter, a notice u/s 148 of the Act was issued to the assessee on 21.04.2016. In response, the assessee e-filed its return on 03.06.2016 declaring total income of ₹8,00,00,000/-. Thereafter notices u/s 143

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 147 of the Act after recording reasons and obtaining prior approval from the competent authority. Thereafter, a notice u/s 148 of the Act was issued to the assessee on 21.04.2016. In response, the assessee e-filed its return on 03.06.2016 declaring total income of ₹8,00,00,000/-. Thereafter notices u/s 143

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

143(3) of the Act in itself is void ab initio for the want of proper order under the provisions of section 127 of the Act. 6. For that on the facts and in circumstances of the case, the impugned order under the section 263 of the Act is bad in law as the order of the Ld. Assessing Officer

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

143(3) of the Act in itself is void ab initio for the want of proper order under the provisions of section 127 of the Act. 6. For that on the facts and in circumstances of the case, the impugned order under the section 263 of the Act is bad in law as the order of the Ld. Assessing Officer

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

143(3) of the Act in itself is void ab initio for the want of proper order under the provisions of section 127 of the Act. 6. For that on the facts and in circumstances of the case, the impugned order under the section 263 of the Act is bad in law as the order of the Ld. Assessing Officer

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

143(3) of the Act in itself is void ab initio for the want of proper order under the provisions of section 127 of the Act. 6. For that on the facts and in circumstances of the case, the impugned order under the section 263 of the Act is bad in law as the order of the Ld. Assessing Officer

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

143(3) of the Act in itself is void ab initio for the want of proper order under the provisions of section 127 of the Act. 6. For that on the facts and in circumstances of the case, the impugned order under the section 263 of the Act is bad in law as the order of the Ld. Assessing Officer

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

143(3) of the Act in itself is void ab initio for the want of proper order under the provisions of section 127 of the Act. 6. For that on the facts and in circumstances of the case, the impugned order under the section 263 of the Act is bad in law as the order of the Ld. Assessing Officer

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

143(3) of the Act in itself is void ab initio for the want of proper order under the provisions of section 127 of the Act. 6. For that on the facts and in circumstances of the case, the impugned order under the section 263 of the Act is bad in law as the order of the Ld. Assessing Officer

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

section 143(3) of the Income Tax Act. The ld. Assessing Officer has observed as under in the assessment order:- “No books of accounts, bills and vouchers were found by the survey team during the course of survey operation. During survey, assessee was given several opportunities to produce the books of accounts, bills & vouchers before the survey team. But, assessee

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

section 143(3) of the Income Tax Act. The ld. Assessing Officer has observed as under in the assessment order:- “No books of accounts, bills and vouchers were found by the survey team during the course of survey operation. During survey, assessee was given several opportunities to produce the books of accounts, bills & vouchers before the survey team. But, assessee

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

143(2) was issued and served upon the assessee on 23.09.2019. It is pertinent to observe that a survey under section 133A of the Income Tax Act was carried out at the business premises of the assessee on 14.09.2017. 2 Assessment Year: 2018-2019 Balkrishna Bhalotia Construction Pvt. Ltd. The assessment proceeding remained dormant and thereafter

ASHISH RANJAN,DARBHANGA vs. INCOME TAX OFFICER, DARBHANGA

In the result, the appeal of the assessee is allowed

143(1)", "Section 200", "Section 201", "Section 205", "Section 199" ], "issues": "Whether the assessee can be held liable for the non-deposit of TDS

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 case was selected for scrutiny assessment. The Assessing Office has issued notices under section 143 (2), 143 (2) and 142 (1). 3. The Authorized

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

TDS were deducted on individual PAN, therefore, the assessee had filed statement of deduction of tax on individual pan. The return of the appellant was processed by CPC and 2 Assessment Year: 2017-2018 Rabindra Kumar order under section 143

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

section. Considering the same, the addition is deleted. Ground\nno. 8 is allowed.\n8.3. We have heard the rival contentions and perused the\nmaterials available on record. We note that the learned CIT\n(A) in his finding stated that the said amount represented the\ninterest received on advance given to Bajaj Electrical Ltd.\nwas not a contractual receipt