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

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 BKC-03, MCT-10, MCT-13, NPT-01. Ld. Pr. CIT also asked the assessee to explain about the page wise description of receipt and payment written in the seized material marked

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

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 BKC-03, MCT-10, MCT-13, NPT-01. Ld. Pr. CIT also asked the assessee to explain about the page wise description of receipt and payment written in the seized material marked

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

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 BKC-03, MCT-10, MCT-13, NPT-01. Ld. Pr. CIT also asked the assessee to explain about the page wise description of receipt and payment written in the seized material marked

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

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 BKC-03, MCT-10, MCT-13, NPT-01. Ld. Pr. CIT also asked the assessee to explain about the page wise description of receipt and payment written in the seized material marked

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

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 BKC-03, MCT-10, MCT-13, NPT-01. Ld. Pr. CIT also asked the assessee to explain about the page wise description of receipt and payment written in the seized material marked

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

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 BKC-03, MCT-10, MCT-13, NPT-01. Ld. Pr. CIT also asked the assessee to explain about the page wise description of receipt and payment written in the seized material marked

LORD VISHNU CONSTRUCTION PVT LTD,PATNA vs. PR. CIT-1, PATNA

In the result, appeal of the assessee is partly allowed

Bench: Shri Sonjoy Sarma, Hon’Blei.T.A. No. 23/Pat/2022 Assessment Year: 2017-18 Lord Vishnu Constructions Principal Commissioner Of Income Tax-1, Private Limited Vs Patna 101, Lotus Apartment New Patliputra Colony Patna - 800013 [Pan: Aabcc5141M] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Nishant Maitin, C.A. Revenue By : Shri Sushil Kumar Mishra, Jcit D/R सुनवाई क" तारीख/Date Of Hearing : 07/03/2024 घोषणा क" तारीख /Date Of Pronouncement: 22/05/2024 आदेश/O R D E R Per, Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Learned Principal Commissioner Of Income Tax, Patna -1 (Hereinafter The “Ld. Pr. Cit”) Dt. 18/10/2022, Passed U/S 263 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2017-18. 2. Through Various Grounds Of Appeal, The Assessee Has Assailed The Order Of The Ld. Pr. Cit Framed U/S 263 Of The Act. Facts In Brief Are That The Assessee Is A Private Limited Company Engaged In Construction Business. The Regular Return Of Income Furnished Was Selected For Scrutiny Through Cass On Account Of Two Reasons, Namely, “Abnormal Increase In Cash Deposit During

2 I.T.A. No. 23/Pat/2022 Assessment Year: 2017-18 Lord Vishnu Constructions Private Limited demonetization period as compared to pre-demonetisation period” and “High ratio of refund to TDS”. The ld. Assessing Officer issued questionnaire and examined the issues. During the course of hearing, the assessee filed various details including ledger of operations, purchase bills of scrap material, sales ledger along

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

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

2 Shri Janardan Prasad, AY: 2009-10 disallowance made in respect of the payments made to the suppliers of material in the assessee’s contract business by applying the provisions of section 40A(3) of the Act to an extent of Rs.52,61,916/-. The second issue was against the action of the Ld. CIT(A) in confirming the disallowance

AJAY KUMAR GHOSH,PATNA vs. ACIT, CIRCLE-4, PATNA

In the result, the appeal of the assessee is allowed

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

section 154 of the Income Tax Act that the intention to rectify the assessment order was intimated to the assessee vide a notice dated 18.12.2018 and the copy of this notice has been placed on record at page no. 13 of the paper book. In the alleged show-cause notice, the ld. Assessing Officer has proposed the rectification under

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)

2,93,160/- is liable to be confirmed. Ground 11 regarding TDS deductible under chapter XVII-B on account of advertisement a/c of Rs. 18,91,877/-. The A.O has made the addition amount of Rs. 18,91,877/- with stating that assessee missed to deduct tax on payment under the head of advertisement/promotion amounting

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

2. The order of the National Faceless Appeals Centre (NFAC)-Delhi has dismissed the appeal without appreciating the facts and circumstances of the case. 3. On the facts and in circumstances of the case (NFAC)-Delhi has erred in making the appellate order by violating the principal of the natural in justice and by not granting proper and real opportunity