BIJAY KUMAR SARAF,DALDALI BAZAR, MUZAFFARPUR vs. DC/AC CIRCLE 1,MUZFFARPUR, IT-OFFICE, POLICE LINE, SIKANDERPUR MUZZAFFARPUR

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 147 of the Act. The notice issued u/s 147 is beyond jurisdiction. 7. For that the learned commissioner of income tax (Appeals) had failed to appreciate the fact that the appellant has disclosed all material facts, produced books of account, audit report, TDS

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

TDS was held to be allowable. Bonus payment before the due date was also remanded for verification. The issue of premium for superannuation benefits was restored to the AO. Prior period expenses were found to be current year expenses and the disallowance was deleted.", "result": "Partly Allowed", "sections": [ "Section 40A(7

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

7. In assessment year 2013-14, the first payment is of Rs.6,07,335/-. It was paid to nine concerns and claimed Assessment Years: 2012-2013 & 2013-2014 Ravi Lochan Singh under the head “commission”. This payment has been disallowed to the assessee on the ground that the assessee failed to deduct the TDS under section

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

7. In assessment year 2013-14, the first payment is of Rs.6,07,335/-. It was paid to nine concerns and claimed Assessment Years: 2012-2013 & 2013-2014 Ravi Lochan Singh under the head “commission”. This payment has been disallowed to the assessee on the ground that the assessee failed to deduct the TDS under section

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

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)

section 40(a)(ia) of the Act the AO has not disallowed the certain payments made towards freight charges are covered under the TDS provision , the TDS default is made by the assessee in respect of payment/credit given to resident on 30% of such expenditure should have been disallowed in the hands of the tax payer

ASHA DEVI L/H OF LATE GYAN CHAND PRASAD,PATNA vs. PR.CIT-1, PATNA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

section is applicable to the appellant's case. 7. For that the Learned Commissioner of Income Tax has failed to appreciate that the Assessing Officer has passed the order after conducting proper inquiry and investigation and after due application of mind and thus the order passed could not be said to be either erroneous or prejudicial to the interest

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

7 is regarding addition of Rs. 17,48,07,676/- being interest on MPLAD scheme. The issue is discussed on pages 4 & 5 of the assessment order. It was stated before the AO that interest earned on funds received under the Member of Parliament Local Development Fund scheme which was required to be refunded. The AO made the addition

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

BALKRISHNA BHALOTIA CONSTRUCTION PRIVATE LIMITED,JAMUI vs. PCIT CENTRAL, PATNA

In the result, the appeal of the assessee is allowed

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

Section 147. In both the years, the profit on the receipts has been accepted at 6% and 7%. This year, ld. Assessing Officer has estimated the profit at 8% of the gross receipts. Therefore, directly there is no revenue loss. Apart from the above, the ld. Assessing Officer was fully aware that source of receipts and their genuineness

BBCPL-SKPL (JV),JAMUI vs. PCIT CENTRAL, PATNA

In the result, the appeal of the assessee is allowed

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

7. We have heard the ld. Representatives and with their assistance gone through the record carefully. Before we embark upon an enquiry on the facts and issues agitated before us to find out whether the action u/s 263 of the Act, deserves to be taken against the assessee or not, it is pertinent to take note of this section

BBCPL-RCPL (JV),JAMUI vs. PCIT CENTRAL, PATNA, PATNA

In the result, the appeal of the assessee is allowed

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

Section 147. In both the years, the profit on the receipts has been accepted at 6% and 7%. This year, ld. Assessing Officer has estimated the profit at 8% of the gross receipts. Therefore, directly there is no revenue loss. Apart from the above, the ld. Assessing Officer was fully aware that source of receipts and their genuineness

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

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 under sub-section (2) of section 44AA and get them audited and furnish a report of such audit as required under section 44AB.] (6) The provisions of this section, notwithstanding anything contained in the foregoing

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

7. For that the land was acquired as per notification of Ministry of Road Transportation and National Highway, New Delhi dated 14.01.2013 which was published in the Gazette of India by the District Land Acquisition Officer, Patna for construction of four lane National Highway 30 – 84, Patna Buxar. As per the copy of the order sheet of District Land Acquisition

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 on the payment made for services. However, since there was a separate contract for cost of material and the payment was made as per the actual cost of the material, therefore, the provisions of section 194C of the Act were not applicable on the said payment. He, therefore, has submitted that both the lower authorities have erred in holding

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 on the payment made for services. However, since there was a separate contract for cost of material and the payment was made as per the actual cost of the material, therefore, the provisions of section 194C of the Act were not applicable on the said payment. He, therefore, has submitted that both the lower authorities have erred in holding

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 on the payment made for services. However, since there was a separate contract for cost of material and the payment was made as per the actual cost of the material, therefore, the provisions of section 194C of the Act were not applicable on the said payment. He, therefore, has submitted that both the lower authorities have erred in holding

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 on the payment made for services. However, since there was a separate contract for cost of material and the payment was made as per the actual cost of the material, therefore, the provisions of section 194C of the Act were not applicable on the said payment. He, therefore, has submitted that both the lower authorities have erred in holding