BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

1. For that in view of the fact that the appellant has paid taxes as Minimum Alternate Tax (MAT) as per the provisions of section 115JB of the Act, the appellant has paid sufficient taxes and there is no loss to the Revenue on that account.” 5. Along with the appeal, the assessee had filed 5 paper books

BIHAR STATE ROAD DEVELOPMENT CORPORATION LTD,PATNA vs. ACIT, CIR-2, P)ATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

1. For that in view of the fact that the appellant has paid taxes as Minimum Alternate Tax (MAT) as per the provisions of section 115JB of the Act, the appellant has paid sufficient taxes and there is no loss to the Revenue on that account.” 5. Along with the appeal, the assessee had filed 5 paper books

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

1. For that in view of the fact that the appellant has paid taxes as Minimum Alternate Tax (MAT) as per the provisions of section 115JB of the Act, the appellant has paid sufficient taxes and there is no loss to the Revenue on that account.” 5. Along with the appeal, the assessee had filed 5 paper books

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ACIT, COR-2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

1. For that in view of the fact that the appellant has paid taxes as Minimum Alternate Tax (MAT) as per the provisions of section 115JB of the Act, the appellant has paid sufficient taxes and there is no loss to the Revenue on that account.” 5. Along with the appeal, the assessee had filed 5 paper books

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

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

TDS, TCS and self- assessment tax. Ground No. 10-General in nature. During the course of appellate proceedings appellant raised additional ground which is as under: - “That on the facts and circumstances of the case, the Assessing officer erred in making an addition of Rs. 5,50,00,000/- on the basis of seized documents found in third party

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

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

TDS, TCS and self- assessment tax. Ground No. 10-General in nature. During the course of appellate proceedings appellant raised additional ground which is as under: - “That on the facts and circumstances of the case, the Assessing officer erred in making an addition of Rs. 5,50,00,000/- on the basis of seized documents found in third party

MASUDAN TANTI,BHAGALPUR vs. CIT, NFAC, DELHI

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

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2013-14

5) Notwithstanding anything contained in the foregoing provisions of this section, an eligible assessee to whom the provisions of sub-section (4) are applicable and whose total income exceeds the maximum amount which is not 7 MasudanTanti, AY: 2013-14 chargeable to income-tax, shall be required to keep and maintain such books of account and other documents as required

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

section 263 of the Act, on a misconception of law and without proper application of mind to the facts and to the circumstances of the case and the Appellant craves leave to distinguish the said case laws before or during the hearing of the Appeal. Page 5 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon

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

section 263 of the Act, on a misconception of law and without proper application of mind to the facts and to the circumstances of the case and the Appellant craves leave to distinguish the said case laws before or during the hearing of the Appeal. Page 5 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon

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

section 263 of the Act, on a misconception of law and without proper application of mind to the facts and to the circumstances of the case and the Appellant craves leave to distinguish the said case laws before or during the hearing of the Appeal. Page 5 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon

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

section 263 of the Act, on a misconception of law and without proper application of mind to the facts and to the circumstances of the case and the Appellant craves leave to distinguish the said case laws before or during the hearing of the Appeal. Page 5 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon

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

section 263 of the Act, on a misconception of law and without proper application of mind to the facts and to the circumstances of the case and the Appellant craves leave to distinguish the said case laws before or during the hearing of the Appeal. Page 5 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon

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

section 263 of the Act, on a misconception of law and without proper application of mind to the facts and to the circumstances of the case and the Appellant craves leave to distinguish the said case laws before or during the hearing of the Appeal. Page 5 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon

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

section 263 of the Act, on a misconception of law and without proper application of mind to the facts and to the circumstances of the case and the Appellant craves leave to distinguish the said case laws before or during the hearing of the Appeal. Page 5 of 56 I.T.A. Nos. 322-329/Pat/2024, Nalanda Engicon

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

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

GUPTA JI BROTHERS RICE PRIVATE LIMITED,DALMIA NAGAR vs. DCIT CIRCLE-3, GAYA

In the result, the appeal of the assessee is partly allowed

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

TDS hence the provisions of section 40(a)(ia) of the Act have rightly been invoked to make the impugned additions. This ground is accordingly dismissed. 4. In the result, the appeal of the assessee is partly allowed. Order pronounced in the court on 13.01.2025 [Sonjoy Sarma] [Sanjay Awasthi] Judicial Member Accountant Member Dated: 13.01.2025 AK, PS Copy

ASHISH RANJAN,DARBHANGA vs. INCOME TAX OFFICER, DARBHANGA

In the result, the appeal of the assessee is allowed

1) along with 26-AS statement and the appellant's\nsubmission is verified. Form 16/16A is the certificate of TDS or TCS that is issued by\nthe deductor which serves as an evidence that tax deducted or collected by him is\ndeposited to the Government account under a particular PAN. There is a need to obtain\na TDS Certificate