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

TDS only on the erection part of the contract, but failed to deduct tax at source on the supply portion of works. The A.O. treated the assessee (deductor) as an assessee in default u/s 201(1)/1A of Income-tax Act 1961 for non-deduction of tax at source under section 194C of Income-tax, Act 1961 and vide order

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

TDS only on the erection part of the contract, but failed to deduct tax at source on the supply portion of works. The A.O. treated the assessee (deductor) as an assessee in default u/s 201(1)/1A of Income-tax Act 1961 for non-deduction of tax at source under section 194C of Income-tax, Act 1961 and vide order

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

TDS only on the erection part of the contract, but failed to deduct tax at source on the supply portion of works. The A.O. treated the assessee (deductor) as an assessee in default u/s 201(1)/1A of Income-tax Act 1961 for non-deduction of tax at source under section 194C of Income-tax, Act 1961 and vide order

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

TDS only on the erection part of the contract, but failed to deduct tax at source on the supply portion of works. The A.O. treated the assessee (deductor) as an assessee in default u/s 201(1)/1A of Income-tax Act 1961 for non-deduction of tax at source under section 194C of Income-tax, Act 1961 and vide order

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

TDS only on the erection part of the contract, but failed to deduct tax at source on the supply portion of works. The A.O. treated the assessee (deductor) as an assessee in default u/s 201(1)/1A of Income-tax Act 1961 for non-deduction of tax at source under section 194C of Income-tax, Act 1961 and vide order

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

6: In this ground, the appellant has contested the\naddition of Rs. 28,78,62,239/- on account of undisclosed interest on state funded\nscheme. The issue is discussed on page 3 of the assessment order by the AO. The\nfunds received for BRGF Schemes were used for creating capital assets. It was\nsubmitted that interest earned on such fund

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)/1A of the I.T. Act. in respect of such

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)/1A of the I.T. Act. in respect of such

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)/1A of the I.T. Act. in respect of such

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)/1A of the I.T. Act. in respect of such

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.

6. For that on the fact and in circumstances of the case the ld. Assessing Officer has erred in holding that the assessee is an assessee-in-default under the section 201(11(1A) of the Income Tax Act. 1961 (here-in-after referred as "the Act") despite already deducting the tax at source upon the payment made to Shapoorji

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

6: In this ground, the appellant has contested the addition of Rs. 28,78,62,239/- on account of undisclosed interest on state funded 9 ITA No.99/Pat./2025 and CO No.04/Pat/25 ITA No.140/Pat/2025 and CO.No.05/ Pat/2025 ITA No.234/Pat/2025 and CO.No.08/Pat/ 2025 scheme. The issue is discussed on page 3 of the assessment order by the AO. The funds

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

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

6. On the facts and in the circumstances on the case the NFAC has erred in making additions of (i) Rs. 77,53,000/- on account of income from undisclosed sources out of disclosed receipts of Rs. 82,53,000/- by alleging that provisions of section 44AD and 44AB have not been complied with even though books of account were

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