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

72 ITR 328 (Mys.) it has been categorically held that a best judgement assessment based on past years results is valid and not arbitrary. 8. The ITAT Amritsar Bench in the case Of Bathinda Truck Operator Union V. Income-Tax Officer Ward-1 (3) [2007] 158 Taxman 148 (ASR.) (MAG.) on the ground that even if book results are rejected

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)

72,000/- is confirmed and appeal of the appellant is dismissed in this ground. Ground-8 regarding commission paid of Rs.9,05,981/- u/s 194H the A.O has made the addition amount of Rs. 9,05,981/- with stating that assessee missed to deduct tax on payment on commission on amounting of Rs. 9,05,981/- made to resident Indian

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, PATNA, PATNA vs. YASHI FILMS PRIVATE LIMITED, PATNA

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 194J of the Act and debited as expense in its ITR. The Ld. AO further observed that as per the tax audit report the assessee had paid 7,72,56,061/-towards PTS and an additional sum of Rs.2,69,08,000/- to M/s Enter 10 Television Pvt. Ltd. Due to the absence of any reply from the assessee

JOINT COMMISSIONER INCOME-TAX(IN-SITU), CIRCLE-1, PATNA, PATNA vs. NORTH BIHAR POWER DISTRIBUTION COMPANY LIMITED, PATNA

In the result, the appeals of the Revenue and COs of the\nassessee are dismissed

72,67,00,000/-\nby the learned CIT (A) as made by the Id. AO on account of\ndelayed payment surcharge by the consumers.\n4.1. The learned AO during the assessment proceeding noted\nfrom the documents/evidences furnished by assessee that\nassessee had followed mercantile/ accrual system of\naccounting and with regard to delayed payment of surcharge\n(DPS) assessee

JCIT(IN-SITU), CIRCLE-1, PATNA., PATNA vs. NORTH BIHAR POWER DISTRIBUTION COMPANY LIMITED, PATNA

In the result, the appeals of the Revenue and COs of the\nassessee are dismissed

72,67,00,000/-\nby the learned CIT (A) as made by the Id. AO on account of\ndelayed payment surcharge by the consumers.\n4.1. The learned AO during the assessment proceeding noted\nfrom the documents/evidences furnished by assessee that\nassessee had followed mercantile/ accrual system of\naccounting and with regard to delayed payment of surcharge\n(DPS) assessee