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

143(3) r.w.s 147 of the Act on 02.08.2016 by making the following additions/disallowances: (a) Corporate Social Responsibility u/s 37(1) of the Act: ₹30,52,571/- (b) Interest on TDS: ₹46,190/- (c) Deduction on 'Other Income' claimed u/s 801A: ₹66,47,34,169/- The total income of the assessee was thus assessed

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

143(3) r.w.s 147 of the Act on 02.08.2016 by making the following additions/disallowances: (a) Corporate Social Responsibility u/s 37(1) of the Act: ₹30,52,571/- (b) Interest on TDS: ₹46,190/- (c) Deduction on 'Other Income' claimed u/s 801A: ₹66,47,34,169/- The total income of the assessee was thus assessed

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

143(3) r.w.s 147 of the Act on 02.08.2016 by making the following additions/disallowances: (a) Corporate Social Responsibility u/s 37(1) of the Act: ₹30,52,571/- (b) Interest on TDS: ₹46,190/- (c) Deduction on 'Other Income' claimed u/s 801A: ₹66,47,34,169/- The total income of the assessee was thus assessed

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

143(3) r.w.s 147 of the Act on 02.08.2016 by making the following additions/disallowances: (a) Corporate Social Responsibility u/s 37(1) of the Act: ₹30,52,571/- (b) Interest on TDS: ₹46,190/- (c) Deduction on 'Other Income' claimed u/s 801A: ₹66,47,34,169/- The total income of the assessee was thus assessed

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(3). It should have been passed under section 144 of the Income Tax Act. He made a reference of Amhara 15 Assessment Year: 2018-2019 Balkrishna Bhalotia Construction Pvt. Ltd. Constructions Pvt. Limited, Patna, who has disclosed profit @ 10% and who was engaged in the similar line of construction. On due consideration of this fold of reasoning

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

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

143(2) was issued and served upon the assessee. The ld. Assessing Officer has issued questionnaires under section 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

ASHISH RANJAN,DARBHANGA vs. INCOME TAX OFFICER, DARBHANGA

In the result, the appeal of the assessee is allowed

section 143 of\nthe Act raising demands of tax and interest against the petitioner and consequently,\nrestraining the respondents from carrying out any recovery proceedings pertaining to\nthe said intimations/communications; and also directing the respondents to refund to\nthe petitioner within four weeks from receipt of this order a sum of Rs. 3,88,209/-\nwhich was wrongly adjusted

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

In the result, the appeal of the assessee is allowed

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

143(2) and 142(1) of the Act. Detailed questionnaires issued under section 142(1) of the Act to which necessary submissions/details/information/documents were furnished electronically and hard-copy was also placed. The ld. Assessing Officer after examining these details and after calling for more information and considering the Net Profit rate trend, which is on higher side accepted the returned