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

194C, the assessee had paid a sum of ₹54,59,700/- to 10 transporters and the aggregate amount in each case had exceeded the specified limit of ₹75,000/- for deduction of TDS. However, as per sub-section (6), thereof no deduction is to be made from any sum credited or paid or likely to be credited or paid during

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

3. The sole issue involved in these appeals is as to whether the assessee is to be treated as assessee in default u/s. 201(1)/(1A) of the Act for not deducting tax at source (TDS) as per the provisions of section 194C

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

3. The sole issue involved in these appeals is as to whether the assessee is to be treated as assessee in default u/s. 201(1)/(1A) of the Act for not deducting tax at source (TDS) as per the provisions of section 194C

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

3. The sole issue involved in these appeals is as to whether the assessee is to be treated as assessee in default u/s. 201(1)/(1A) of the Act for not deducting tax at source (TDS) as per the provisions of section 194C

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

3. The sole issue involved in these appeals is as to whether the assessee is to be treated as assessee in default u/s. 201(1)/(1A) of the Act for not deducting tax at source (TDS) as per the provisions of section 194C

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

3. The sole issue involved in these appeals is as to whether the assessee is to be treated as assessee in default u/s. 201(1)/(1A) of the Act for not deducting tax at source (TDS) as per the provisions 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

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 253(3) of Sixty days has expired. However, as decided by Hon'ble Supreme Court in the case Re: Cognizance for Extension of Limitation, in the order dated 23/09/2021, the period till 02/10/2021 shall stand excluded and a limitation period of 90 days would be available. 3) That in view of the above order of Hon'ble Supreme Court

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 253(3) of Sixty days has expired. However, as decided by Hon'ble Supreme Court in the case Re: Cognizance for Extension of Limitation, in the order dated 23/09/2021, the period till 02/10/2021 shall stand excluded and a limitation period of 90 days would be available. 3) That in view of the above order of Hon'ble Supreme Court

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 253(3) of Sixty days has expired. However, as decided by Hon'ble Supreme Court in the case Re: Cognizance for Extension of Limitation, in the order dated 23/09/2021, the period till 02/10/2021 shall stand excluded and a limitation period of 90 days would be available. 3) That in view of the above order of Hon'ble Supreme Court

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 253(3) of Sixty days has expired. However, as decided by Hon'ble Supreme Court in the case Re: Cognizance for Extension of Limitation, in the order dated 23/09/2021, the period till 02/10/2021 shall stand excluded and a limitation period of 90 days would be available. 3) That in view of the above order of Hon'ble Supreme Court

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

3(a) of the assessment order. The AO noted that\nForm 26AS indicated receipt of interest of Rs.48,48,03,334/- from various banks,\nhowever only Rs.7,51,57,665/- has been declared as interest from banks in the P\nand L account. The AO also noted that the assessee also claimed TDS on all the\ninterest receipts shown

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.

TDS Circle, Patna (here-in- after known as "the Ld. Assessing Officer") and confirmation of the same by the ld. Commissioner of Income-tax (Appeals), Income Tax Department (here-in-after known as "the CIT (A)") are both bad on facts and in law inter-alia being based entirely on mere suspicion, surmises and conjectures. 3. For that

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

3 of the assessment order by the AO. The funds received for BRGF Schemes were used for creating capital assets. It was submitted that interest earned on such fund was accounted for in "Accretion of Interest Capital Fund A/c" under current liabilities of the balance sheet. It was transferred to respective fixed asset account from accretion of interest account

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