SUVIKSHA HEALTH CARE PRIVATE LIMITED,MUZAFFARPUR vs. ITO, NATIONAL E-ASSESMENT CENTRE

In the result, the appeal of the assessee is allowed for statistical\npurposes

TDS) and disallowance of such default. In response to\nthe notice issued under section 143(2) of the Income-tax Act, 1961,\nthe assessee was also served with a notice under section 142(1)\ncalling for details regarding the nature of business and the\ntransactions giving rise to the issue under scrutiny. The assessee had\nfiled its reply

BIHAR STATE TOURISM DEVELOPMENT CORPORATION LTD,PATNA vs. DCIT/ACIT CIRCLE-2, PATNA

In the result, the appeal of the assessee is allowed for statistical\npurposes

Section 40A(7) of the Act as been reported\nby the tax auditor at ₹98,23,310/- being debited to the Profit and Loss\naccount, whereas the same represented the total amount outstanding\nas per the balance sheet in the said account. The assessee submitted\nthat the actual gratuity paid during the year was ₹39,88,247/-, which

ASHISH RANJAN,DARBHANGA vs. INCOME TAX OFFICER, DARBHANGA

In the result, the appeal of the assessee is allowed

23-10-2012 pertaining to\n Assessment Year 2011-12; and dated 16-1-2014 pertaining to Assessment Year 2012-\n13, all intimations/communications issued by respondent no. 3 under 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

MD IFTAKHAR ALAM,ARARIA vs. ITO, PURNEA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 250 of Income Tax Act 1961 and passed impugned an order on 12.03.2024 confirming addition of I.T.A. No.: 389/PAT/2024 Assessment Year: 2017-18 Md. Iftakhar Alam. Rs.23,01,901 subject to verify the claim of assessee that only Rs.13,42,000 has only been deposited on behalf of the several accounts holders during the period of demonetization

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

23 has already been enquired and verified by the Ld. Assessing Officer vide point 14 the notice under the section 142(1) of the Act. 13. For that on the facts and in circumstances of the case, the Ld. Pr. CIT erred reopening the proceeding under the section 263 of the Act on the grounds of lack of enquiry into

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

23 has already been enquired and verified by the Ld. Assessing Officer vide point 14 the notice under the section 142(1) of the Act. 13. For that on the facts and in circumstances of the case, the Ld. Pr. CIT erred reopening the proceeding under the section 263 of the Act on the grounds of lack of enquiry into

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

23 has already been enquired and verified by the Ld. Assessing Officer vide point 14 the notice under the section 142(1) of the Act. 13. For that on the facts and in circumstances of the case, the Ld. Pr. CIT erred reopening the proceeding under the section 263 of the Act on the grounds of lack of enquiry into

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

23 has already been enquired and verified by the Ld. Assessing Officer vide point 14 the notice under the section 142(1) of the Act. 13. For that on the facts and in circumstances of the case, the Ld. Pr. CIT erred reopening the proceeding under the section 263 of the Act on the grounds of lack of enquiry into

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

23 has already been enquired and verified by the Ld. Assessing Officer vide point 14 the notice under the section 142(1) of the Act. 13. For that on the facts and in circumstances of the case, the Ld. Pr. CIT erred reopening the proceeding under the section 263 of the Act on the grounds of lack of enquiry into

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

23 has already been enquired and verified by the Ld. Assessing Officer vide point 14 the notice under the section 142(1) of the Act. 13. For that on the facts and in circumstances of the case, the Ld. Pr. CIT erred reopening the proceeding under the section 263 of the Act on the grounds of lack of enquiry into

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

23 has already been enquired and verified by the Ld. Assessing Officer vide point 14 the notice under the section 142(1) of the Act. 13. For that on the facts and in circumstances of the case, the Ld. Pr. CIT erred reopening the proceeding under the section 263 of the Act on the grounds of lack of enquiry into

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

section 142 of the Act dated 17.02.2021, which is placed at page 28 of the paper book and the information called reads as under:- 19 Assessment Year: 2018-2019 Sriram Enterprises Reason for selection :- (1) Claim of Large Value Refund (2) High ratio of refund to TDS. (3) Large refund claimed out of advance tax (Business). With respect to Income

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

section 271(1)(b) for non-compliance of the notices at the end of the assessee. Ultimately the ld. Assessing Officer gone through the books of account submitted before her and made these two additions by recording the following finding:- “Addition u/s 40A(3) for payments exceeding Rs.20,000/- through bearer cheques:- On perusal of Books

ARANYA CLEARERS,GAYA vs. ITO, WARD-3(1), GAYA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

23, 2022 Date of pronouncing the order : April 5, 2022 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals), Patna-1 dated 31.08.2018 passed for the assessment year 2015-16. 2. The assessee has taken seven grounds of appeal. However

CHINMASTIKA SIDHARTHA(JV),PATNA vs. CIT(A), PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz)

23, the contract payment to both the members has been shown as Rs.2,24,00,832/- (Rs.2,29,28,180/- minus TDS Rs.5,27,348/-) to first party and Rs.6,92,809/- (Rs.7,09,119/- minus TDS Rs.16,310/-) to second party. As the assessee failed to produce the relevant details and documents in support of the books of account

THE BRANCH MANAGER, SBI, SECRETARIAT BRANCH,PATNA vs. ACIT, TDS CIRCLE, PATNA

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

TDS Circle, Patna Appearances by: Shri Manish Rastogi, Advocate, appeared on behalf of the assessee Smt. Rinku Singh, CIT, D.R., appeared on behalf of the Revenue Date of concluding the hearing : August 21, 2023 Date of pronouncing the order : August 23, 2023 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The present three appeals are directed

THE BRANCH MANAGER, SBI, SECRETARIAT BRANCH,PATNA vs. ACIT, TDS CIRCLE, PATNA

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

TDS Circle, Patna Appearances by: Shri Manish Rastogi, Advocate, appeared on behalf of the assessee Smt. Rinku Singh, CIT, D.R., appeared on behalf of the Revenue Date of concluding the hearing : August 21, 2023 Date of pronouncing the order : August 23, 2023 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The present three appeals are directed

THE BRANCH MANAGER, SBI, SECRETARIAT BRANCH,PATNA vs. ACIT, TDS CIRCLE, PATNA

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

TDS Circle, Patna Appearances by: Shri Manish Rastogi, Advocate, appeared on behalf of the assessee Smt. Rinku Singh, CIT, D.R., appeared on behalf of the Revenue Date of concluding the hearing : August 21, 2023 Date of pronouncing the order : August 23, 2023 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The present three appeals are directed