M/S MANISH FINLEASE (P) LTD,PATNA vs. ITO, WARD-2(1), PATNA

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-2011 Manish Finlease Pvt Ltd., Vs. Ito, Ward 2(1), Patna Chandi House Exhibition Road, Patna Pan/Gir No.Aaccm 6252 B (Appellant) .. ( Respondent) Assessee By : Shri A.K.Rastogi & Rakesh Kumar, Ars Revenue By : Shri Indrajeet Singh, Dr Date Of Hearing : 20/06/ 2019 Date Of Pronouncement : 09/08/ 2019 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-1, Patna Dated 27.9.2018 For The Assessment Year 2010-2011. 2. The Appeal Filed By The Assessee Is Delayed By 51 Days. The Assessee Has Filed Application For Condonation Of Delay Stating The Reasons For Not Filing The Appeal In Time Before The Tribunal. After Hearing The Submissions Of The Parties, We Are Satisfied That The Assessee Had A Bonafide Reason For Not Filing The Appeal In Time. Therefore, We Condone The Delay & Proceed To Decide The Appeal Of The Assessee On Merits.

133(6). Thus, the decision relied upon by the Ld. CIT DR is not applicable to the facts of the appellant's case. The assessment record can be requisitioned and the original record from the office of PCIT as mentioned in letter dated 17/06/2019 may also be requisitioned. 9. Further, ld. AR contended that there is a difference in figure

ACIT, CIRCLE-2, PATNA vs. SHREE NANAK FERRO ALLOYS PVT LTD, JAMSHEDPUR

In the result, the appeal of the Revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Shree Nanak Ferro Alloys Pvt. Ltd. Acit, Circle-2 Room No.205, 2Nd Floor, Avrtar Acit, Circle-2, Patna, Bihar Vs. Building, Bisturpur, Jamshedpur, Jharkhand (Appellant) (Respondent) Pan No. Aaics1706N Assessee By : S/Shri A.K. Rastogi Rakesh Kumar, Ar Revenue By : Shri Md Ah Chowdhary, Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 09.12.2025

bogus entries of cash from hawala operators. The said notice was complied with by the assessee by stating that original return filed may kindly be treated as return in response to the said notice. It was submitted that assessee has sold Maganese Ore to M/s Mahalaxmi Steel during the financial year and received consideration of ₹4,16,27,400/- from

THE I.T.O., BHAGALPUR vs. M/S SILK CENRE, BHAGALPUR

In the result, the appeal of the department is dismissed

Bench: Sh. N. K. Saini, Am & Sh. Amit Shukla, Jm Ita No. 210/Pat./2013 : Asstt. Year : 2006-07 Income Tax Officer, Vs M/S Silk Centre, Ward-1(3), Hazari Sah Lane, Nath Nagar, Bhagalpur Bhagalpur-812004 (Appellant) (Respondent) Pan No. Aavfs0591F Assessee By : Sh. K. N. Prasad, Adv. Revenue By : Sh. Kaushik Kumar Das, Sr. Dr Date Of Hearing : 06.03.2018 Date Of Pronouncement : 08.03.2018 Order Per N. K. Saini, Am: This Is An Appeal By The Department Against The Order Dated 21.03.2013 Of Ld. Cit(A)-I, Patna.

Section 254 of the Act clearly lays down that the CIT(A) may make such further enquiry as he thinks fit or may direct the AO to make further enquiry (through Remand Report), but overlooking the fact that numerous notices were issued, and opportunities were provided but Assessee/Assessee’s AR resorted to complete non-compliance & even after seeking adjournment