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)

1. Ground I. For that Ld. CIT(A) has wrongly disallowed 30 percent of amount of Freight paid to the transporters who have given declaration for non-deduction of TDS in compliance of Section 194C

INDIAN PAC CONSULTING PRIVATE LIMITED,PATNA vs. PCIT, PATNA-1, PATNA

In the result, the appeal of the assessee is dismissed

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

TDS i.e. deducted under sections 194C and 194A has been worked out at Rs.58,46,788/- on the total receipt of Rs.29,04,67,871/-. But in the Profit & Loss Account, the assessee had shown the short receipt namely against the aggregate receipt of Rs.29,00,00,000/-, it has shown the receipts of Rs.28,69,52,174/-. This

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

1 is dismissed.\nThe second issue raised in this appeal by the Revenue is\nagainst the deletion of addition of ₹17,48,07,676/- by the\nlearned CIT (A) as made by the AO on account of interest\nincome earned on MP-LAD fund.\n7.1. During the course of assessment proceedings, the\nlearned Assessing Officer observed that assessee received\nfunds

BIHAR STATE POWER GENERATION COMPANY LTD.,PATNA vs. ACIT-TDS CIRCLE, PATNA

In the result, all the appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

1)/(1A) of the Act for not deducting tax at source (TDS) as per the provisions of section 194C of the Act. I.T.A

BIHAR STATE POWER GENERATION COMPANY LTD.,PATNA vs. ACIT-TDS CIRCLE, PATNA

In the result, all the appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

1)/(1A) of the Act for not deducting tax at source (TDS) as per the provisions of section 194C of the Act. I.T.A

BIHAR STATE POWER GENERATION COMPANY LTD.,PATNA vs. ACIT-TDS CIRCLE, PATNA

In the result, all the appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

1)/(1A) of the Act for not deducting tax at source (TDS) as per the provisions of section 194C of the Act. I.T.A

BIHAR STATE POWER GENERATION COMPANY LTD.,PATNA vs. ACIT-TDS CIRCLE, PATNA

In the result, all the appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

1)/(1A) of the Act for not deducting tax at source (TDS) as per the provisions of section 194C of the Act. I.T.A

BIHAR STATE POWER GENERATION COMPANY LTD.,PATNA vs. ACIT-TDS CIRCLE, PATNA

In the result, all the appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

1)/(1A) of the Act for not deducting tax at source (TDS) as per the provisions of section 194C of the Act. I.T.A

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

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

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

section 194C, and therefore such a payment required deduction of TDS while making such payment. However, since the assessee had failed to produce any evidence of deduction or explanation as to why the same is not deductible the AO has correctly held that the assessee is in default u/s 201(1

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

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

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

section 194C, and therefore such a payment required deduction of TDS while making such payment. However, since the assessee had failed to produce any evidence of deduction or explanation as to why the same is not deductible the AO has correctly held that the assessee is in default u/s 201(1

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

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

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

section 194C, and therefore such a payment required deduction of TDS while making such payment. However, since the assessee had failed to produce any evidence of deduction or explanation as to why the same is not deductible the AO has correctly held that the assessee is in default u/s 201(1

SHIV SHANKAR SINGH CONTRACT PVT LTD,GOPALGANJ vs. ITO, TDS, MUZAFFAPUR

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

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

section 194C, and therefore such a payment required deduction of TDS while making such payment. However, since the assessee had failed to produce any evidence of deduction or explanation as to why the same is not deductible the AO has correctly held that the assessee is in default u/s 201(1

INDIAN INSTITUTE OF TECHNOLOGY, PATNA,PATNA vs. ACIT, TDS CIRCLE, PATNA

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

Bench: The Ld. Cit(A), It Is Seen That 5 Notices Of Hearing Were Given But The Same Could Not Be Attended By The Assessee & Thereafter The Action Of Ld. Ao Was Upheld Through The Impugned Order.

section 194C for NBCC Ltd. by ignoring the fact that the entire invoices for the construction of the building has been raised by Shapoorji Pallonji & Company Ltd. 12. For that on the facts and in circumstances of the case, the passing of the order by the Ld. Assessing Officer and confirmation by the same by Ld. CIT (A) in ignorance

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

TDS on such payments. Therefore, those expenses have been disallowed with the help of section 40(a)(ia) of the Income Tax Act. 12. With the assistance of ld. Representatives, we have gone through the record carefully. We find that on the issue, ld. Assessing Officer has recorded the following finding:- 11 Assessment Year: 2010-2011 Ashok Kumar 12 Assessment

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

1 is dismissed. 7. The second issue raised in this appeal by the Revenue is against the deletion of addition of ₹17,48,07,676/- by the learned CIT (A) as made by the AO on account of interest income earned on MP-LAD fund. 7.1. During the course of assessment proceedings, the learned Assessing Officer observed that assessee received

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)

section 40(a)(ia) is attracted here also. Hence, It is my opinion that the assessee has claimed Rs. 18,91,877/- under the head of advertisement but he has not deducted TDS on the payments. Therefore, the AO proceeded to make disallowance of Rs. 18,91,877/- u/s 40(a) (ia) of the Income Tax Act, 1961 and added

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

section 44AD and 44AB have not been complied with even though books of account were not required to be audited u/s 44AB r.w.s 44AD as gross turnover was less than Rs. 1 Crore and Net Profit was @11.18% without hearing the appellant and without considering the material that would be submitted had proper hearing is granted. Hence, addition