DEEPAK SHRAWAN BUDHIA,MUMBAI vs. PR. COMMISSIONER OF I.T., PATNA-1, PATNA

In the result, appeal of the assessee is dismissed

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

TDS on freight as per provisions of section 40(a)(ia) of the 1. T. Act, 1961 was passed without

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. 9,05,981/- under the head of commission but he has not deducted TDS

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)

TDS. 3. Ground 3. Ld. CIT did not consider our plea 'that the non-compliance of section 194(C)(7) is technical omission only and if Compliance U/s 194(C)(6) has been done Section 40

RAVI LOCHAN SINGH,PATNA vs. ITO, WARD-5(1), PATNA

In the result, both the appeals of the assessee are allowed

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

section 40(a)(ia) on the ground that TDS was not deducted. The assessee has filed evidence, copy of the return

RAVI LOCHAN SINGH,PATNA vs. ITO, WARD-5(1), PATNA

In the result, both the appeals of the assessee are allowed

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

section 40(a)(ia) on the ground that TDS was not deducted. The assessee has filed evidence, copy of the return

JANARDAN PRASAD,PATNA vs. CIT (A), PATNA

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

Bench: Shri George Mathan & Shri Sanjay Awasthiassessment Year: 2009-10

section 40(a)(ia) in respect of the non- deduction of TDS on the payment made to the Mangla Planners

DCIT, CIRCLE-4, PATNA, DAKBANGLOW CHAURAHA PATNA vs. KRISHNA SEEDS, SP VERMA ROAD PATNA

In the result, appeal in ITA No

section 40(a)(ia) of the Act on account of non-deduction of TDS made to the transporters. It was\n7. Ld. AR submitted

ANIL KUMAR,NALANDA vs. ITO, WARD- 2 (3), BIHARSHARIF

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Dr. Manish Boradi.T.A. No. 361/Pat/2023 Assessment Year: 2014-15 Anil Kumar National Faceless Assessment Centre M/S Raj Trading Company, Nfac, Delhi Harnaut, Nalanda, Patna-803110 Vs Bihar [Pan : Azopc268H] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent)

Section 40(a)(ia). 10. For that the order passed by the Ld. CIT(A) is wrong, illegal and unjustified in the facts and circumstances of the appellant's case. 11. For that the appellant reserves its right to furnish detailed written submission along with documents and evidences on or before date of hearing. 12. For that the appellant

PAVAN KUMAR BHAGAT,SAHARSA vs. ITO, WARD-3(4), SAHARSA, SAHARA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

40(a)(ia) of the Act, without considering the fact that the commission have been paid genuinely and through banking mode and in the business of lottery tickets it is general norm to give commissions. 16. For that the ld. assessing officer has erred in initiating penalty proceeding under Section 271AAC, 272A(1)(d) and 271F

ACIT, CIRCLE-4, PATNA vs. M/S KRISHNA SEEDS, PATNA

In the result, appeal in ITA No

section 40(a)(ia) of the Act on account of non-deduction of TDS made to the transporters. It was P a g e 2 | 5 7. Ld. AR submitted

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

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

section. Considering the same, the addition is deleted. Ground No. 8 is allowed.” 8.3. We have heard the rival contentions and perused the materials available on record. We note that the learned CIT (A) in his finding stated that the said amount represented the interest received on advance given to Bajaj Electrical Ltd. It was not a contractual receipt

DHARMAVIR KUMAR,PATNA vs. DC/AC CIRCLE 4, PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Dharmavir Kumar Dc/Acit, Circle-4, C/O Naseeb Prasad, Income Tax Department, Lok Paithaninathpur,Narayan Chak, Nayak Jai Prakash Bhavan, New Vs. Phulwari. Dak Bunglow Road, Bihar-800002 Patna-800001, Bihar (Appellant) (Respondent) Pan No. Avzpk4382P Assessee By : Shri Sudeep Sinha, Ar Revenue By : Shri Md. A.H. Chowdhary, Dr Date Of Hearing: 26.11.2025 Date Of Pronouncement: 09.12.2025

40,390/-. The case of assessee was selected for scrutiny and accordingly, assessment Dharmavir Kumar; A.Y. 2016-17 was framed under Section 143(3) of the Act vide order dated 09.10.2018, accepting the returned income. Thereafter, the learned PCIT revised the assessment under Section 263 of the Act, by directing the learned Assessing Officer to frame the assessment denovo. Accordingly

DCIT, CIRCLE-1, MUZAFFARPUR vs. M/S ASHA REALTY DEVELOPERS PVT LTD, MUZAFFARPUR

In the result, the appeal of the Revenue is dismissed

section gives a relief to the assessee, where the agreement has\nbeen executed before the date of actual sale deed and such agreement has been\naccompanied with consideration other than in cash in such cases the MVR value on the\ndate of such agreement shall prevail over the MVR value as in the actual sale\nagreement. The appellant has produced

PIONEER EDUCATION SOCIETY,HARYANA vs. ITO, PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 405/Pat/2024 Assessment Year: 2016-2017 Pioneer Education Society,……….…….....……Appellant C-310/311, Unitech Business Zone Nirvana Country, South City-Ii, Sector-50, Haryana, Pin Code No.122018 [Pan:Aadap0174C] -Vs.- Income Tax Officer,……………………………….Respondent Ward-1(1), Patna, Lok Nayak Jai Prakash Bhawan, New Dak Bunglow, Patna-800001, Bihar Appearances By: Shri Yatin Sharma, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit (Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: April 21, 2025 Date Of Pronouncing The Order: April 24, 2025 O R D E R

TDS thereon etc. Therefore, 50% of the salary and wages, comes to Rs.64,03,650/- was treated by the ld. Assessing Officer as unexplained money and added to the total income of the assessee. 2.3. With respect to advertisement, the assessee has debited a sum of Rs.81,81,903/- on account of advertisement expenses during the year. The total bills

AL-RABIA MEMORIAL EDUCATIONAL WELFARE & TRUST,PATNA vs. ACIT, CIRCLE-1, PATNA

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

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

section 143(2) was issued or not; whether the assessee has filed its regular return of income or not. The assessment order straightway commenced from the factum of carrying out a survey upon the premises of the assessee and thereafter reproduced the final survey report submitted to ld. CCIT, Patna. This letter is reproduced from first page of the assessment

SOCIETY FOR ADVANCEMENT OF VILLAGE ECONOMY,GAYA vs. ACIT(EXEMPTION) CIRCLE, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 2(15) of the Act, the Society was not eligible for claiming exemption u/s 11 of the Act. As the TDS was not deducted on payments to CSP, a sum of ₹71,79,910/- paid to CSP agents was disallowed u/s 40

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

40 pages which has been reproduced in para 3 of the impugned order. In the said show cause notice Ld. Pr. CIT gave reference to certain contract receipts, TDS deducted thereon, register marked as NPT-02, details about cash receipt from different persons referred in seized material NPT-02. Reference also made to seized document