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

2 Assessment Year: 2018-2019 BBCPL- SKPL (JV) 31.01.2020. The assessment proceeding remained dormant. The jurisdiction from ACIT, Circle-2, Begusarai to DCIT/ACIT, Central Circle-2, Patna was transferred by ld. PCIT-1, Patna on 13.01.2021 by exercising the powers under section 127 of the Income Tax Act. The ld. Assessing Officer thereafter issued two questionnaires

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

2 Assessment Year: 2018-2019 BBCPL- RCPL (JV) issued and served upon the assessee on 23.09.2019. Thereafter ld. Assessing Officer has issued a formal notice under section 142(1) along with the questionnaire on 31.01.2020. The assessment proceeding remained dormant. The jurisdiction from ACIT, Circle-2, Begusarai to DCIT/ACIT, Central Circle-2, Patna was transferred by ld. PCIT-1, Patna

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

purchases and allowability of the same under the provisions of the Income Tax Act. The chances of such purchases/expenses being bogus is high and the amount may be substantially higher than the credit balances admitted by the assessee to be nonexistent and offered for taxation. This lack of enquiry makes the assessment order erroneous and prejudicial to the interest

ACIT, CENTRAL CIRCLE-2, PATNA vs. M/S AL-KARIM EDUCATIONAL TRUST, PATNA

In the result, all the appeals of the revenue i

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. Nos. 67 & 68/Pat/2021 Assessment Years: 2013-14 & 2014-15 Acit, Central Circle-2, Patna Vs. M/S. A1-Karim Educational Trust Katihar Lane, Bailey Road, Khajpura Patna-800014 (Pan: Aaatm6309G) (Appellant) (Respondent) &

bogus claim for exemption U/s. 10(23C) of the Income Tax Act, 1961. A letter for cancellation of registration for exemption has been written by the concerned Assessing Officer, Central Circle - 2, Patna to the Principle Chief Commissioner of Income Tax, Bihar & Jharkhand (copy enclosed for kind reference).” This part of the remand report relating to the AI-Karim Educational

ACIT, CENTRAL CIRCLE-2, PATNA vs. NUZHAT NASREEN, L/H AHMAD ASHFAQUEKARIM OF NUZHAT NASREEN, PATNA

In the result, all the appeals of the revenue i

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. Nos. 67 & 68/Pat/2021 Assessment Years: 2013-14 & 2014-15 Acit, Central Circle-2, Patna Vs. M/S. A1-Karim Educational Trust Katihar Lane, Bailey Road, Khajpura Patna-800014 (Pan: Aaatm6309G) (Appellant) (Respondent) &

bogus claim for exemption U/s. 10(23C) of the Income Tax Act, 1961. A letter for cancellation of registration for exemption has been written by the concerned Assessing Officer, Central Circle - 2, Patna to the Principle Chief Commissioner of Income Tax, Bihar & Jharkhand (copy enclosed for kind reference).” This part of the remand report relating to the AI-Karim Educational

ACIT, CENTRAL CIRCLE-2, PATNA vs. M/S AL-KARIM EDUCATIONAL TRUST, PATNA

In the result, all the appeals of the revenue i

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. Nos. 67 & 68/Pat/2021 Assessment Years: 2013-14 & 2014-15 Acit, Central Circle-2, Patna Vs. M/S. A1-Karim Educational Trust Katihar Lane, Bailey Road, Khajpura Patna-800014 (Pan: Aaatm6309G) (Appellant) (Respondent) &

bogus claim for exemption U/s. 10(23C) of the Income Tax Act, 1961. A letter for cancellation of registration for exemption has been written by the concerned Assessing Officer, Central Circle - 2, Patna to the Principle Chief Commissioner of Income Tax, Bihar & Jharkhand (copy enclosed for kind reference).” This part of the remand report relating to the AI-Karim Educational

ACIT CENTRAL CIRCLE-2, PATNA vs. AHMAD ASHFAQUE KARIM, PATNA

In the result, all the appeals of the revenue i

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. Nos. 67 & 68/Pat/2021 Assessment Years: 2013-14 & 2014-15 Acit, Central Circle-2, Patna Vs. M/S. A1-Karim Educational Trust Katihar Lane, Bailey Road, Khajpura Patna-800014 (Pan: Aaatm6309G) (Appellant) (Respondent) &

bogus claim for exemption U/s. 10(23C) of the Income Tax Act, 1961. A letter for cancellation of registration for exemption has been written by the concerned Assessing Officer, Central Circle - 2, Patna to the Principle Chief Commissioner of Income Tax, Bihar & Jharkhand (copy enclosed for kind reference).” This part of the remand report relating to the AI-Karim Educational

RAJ CONSTRUCTION,KATIHAR vs. ACIT, CIRCLE-1(1), BHAGALPUR

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

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am Asst. Commissioner Of Income Tax, Raj Construction Circle – 1(1), C/O Mahadev Ghosh, Bhagalpur, Advocate Vs. Bf-199, Salt Lake City, R.N. Plaza, R.B.S.S Kolkata-700064 Sahay Road, Bhagalpur, Bihar- 812001 (Appellant) (Respondent) Pan No. Aajfr6306F Assessee By : Shri Mahadev Ghosh, Ar Revenue By : Shri Ashwani Kumar, Dr Date Of Hearing: 20.08.2024 Date Of Pronouncement: 29.08.2024

bogus is unwarranted, unjustified misleading the facts. Since the sundry creditors amounting to 2,37,71,018.00 is not related to only for this Asstt. Yr. 2015-16. As because it includes 1,13, 20,437/- for earlier yrs. 3. That under the facts and circumstances of the case the Ld. CIT(A) failed to appreciate that as the appellant

DCIT, CIRCLE-1, PATNA vs. M/S ALKEM LABORATORIES LTD, PATNA

In the result, the appeal of the revenue is dismissed

bogus purchase. Re-assessment order passed on 30-12- 2016 assessing income u/s. 147 of the Act at Rs.75,18,15,733/-. 4. Thereafter, the ld. AO carried out proceedings u/s.154 of the Act for rectifying the mistakes apparent on record/made while completing the assessment for A.Y 2010-11 u/s. 143(3) of the Act on 11-03-2013. During

SANTOSH KUMAR KESHRI,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 226/Pat/2024 Assessment Year: 2017-2018 Santosh Kumar Keshri,………..…….…………Appellant Shop No. 3, Jaiswal Market, Sabji Mandi, Mithapur-800001, Bihar [Pan:Asapk1127E] -Vs.- Assistant Commissioner Of Income Tax,...Respondent Dc/Ac Circle-6, Patna-800001, Bihar Appearances By: Shri Supriya Sharma, C.A., Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 19, 2025 Date Of Pronouncing The Order: July 28, 2025 O R D E R

bogus Sundry Creditors to the total Income of the assessee under section 68 of the Act and the same figure of addition was upheld by Commissioner (Appeals). The Assessee had provided the list of Sundry Creditors to the Ld. A.O. and the bank statements for the F.Y. 2016-17 and 2017-18 for verification of genuineness of the transactions along

ITO, WARD-2(1), BEGUSARAI, BEGUSARAI vs. MANISH KUMAR MOTANI, KHAGARIA, BIHAR

In the result, the appeal of the Revenue and CO of the Assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Ito, Ward 2(1), Begusarai Manish Kumar Motani, 3Rd Floor, G.S. Motors Building, Manish Kumar Motani, Hanuman Har Har Mahadev Chauk, Traders, Mill Road, Khagaria, Vs. Begusarai-851101, Begusarai, Khagaria, Bihari-851204 Bihar-851101 (Appellant) (Respondent) Pan No. Ajjpm4263D Co No. 02/Pat/2025 (Arising In Ita No. 442/Pat/2024 For A.Y. 2017-18) Ito, Ward 2(1), Begusarai Manish Kumar Motani, 3Rd Floor, G.S. Motors Building, Manish Kumar Motani, Hanuman Har Har Mahadev Chauk, Traders, Mill Road, Khagaria, Vs. Begusarai-851101, Begusarai, Khagaria, Bihari-851204 Bihar-851101 (Applicant) (Respondent) Assessee By : S/Shri A.K. Rastogi, S.K. Duta, Ars Revenue By : Shri A.H. Chowdhary, Dr Date Of Hearing: 24.11.2025 Date Of Pronouncement: 26.02.2026

bogus claims, he disallowed said expenditure of Rs. 2.08 crores invoking section 40A(3) Commissioner was of opinion that in essence Assessing Officer had disputed expenditure claimed by assessee and indirectly applied section 37 He was of opinion that not entire expenditure which was under cloud but profit element embedded therein should be brought to tax and, thus, limited disallowance

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.

2 ITA No. 210/Pat./2013 Silk Centre the AO, and the deletion of Rs.1,36,37,183/- is illegal & bad-in-law & facts; iii) The order of CIT(A) is perverse and bad-in-law in as much as she has accepted the Leger A/cs of the Trade Creditors produced before her without giving opportunity to the AO to examine

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MUZAFFARPUR, MUZAFFARPUR vs. RAJESH KUMAR AGARWAL HUF, MUZAFFARPUR

In the result, the appeals of the revenue as well as that of the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

2. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A)-3, Patna erred in deleting the addition of Rs. 8,96,750/- being bogus commission income. 3. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A)-3, Patna erred in not considering

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MUZAFFARPUR, MUZAFFARPUR vs. RAJESH KUMAR AGARWAL HUF, MUZAFFARPUR

In the result, the appeals of the revenue as well as that of the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

2. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A)-3, Patna erred in deleting the addition of Rs. 8,96,750/- being bogus commission income. 3. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A)-3, Patna erred in not considering

SANJAY KUMAR SHAH,ARARIA vs. ACIT, CIRCLE-3, PURNIA

In the result, appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2014-15

2) for not stating any exceptional & unavoidable circumstances by totally ignoring the business exigencies for purchasing agricultural product from the agriculturist and its volume of cash payment. Both the authorities below failed to bring any substantial reason for disallowing 5% of total amount of 3,31,18,000/­ (approx) throughout the year is not for any business exigencies for purchasing

SHANKAR CONSTRUCTION,PANCHGACHIA vs. ITO, WARD-3(1), PURNEA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. No. 565/Pat/2024 Assessment Year: 2016-2017 Shankar Construction,………………..…….……Appellant Panchgachia, Panchgachia-852124, Bihar [Pan:Abofs0800R] -Vs.- Income Tax Officer,………………….……..……Respondent Ward-3(1), Purnea, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate, Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 22, 2024 Date Of Pronouncing The Order: November 18, 2024 O R D E R

bogus Kolkata based shell companies." That reason recorded above like “………….Thus, the loan taken by the assessee ie. M/s Shanker Construction is to be treated as unexplained cash credit in the books of the assessee under the provision of section 68 of the Act. In this regard, enquiry was carried out on ITBA, e-filling portal and ITD database

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

Section 148 of the Act on 04.11.2015, after the learned Assessing Officer received information from Director of Income Tax (I & CI) that appellant had received 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

SHREE MANGALAM ALUMINIUM,PATNA vs. DC/ACIT, CENTRAL CIRCLE-3, PATNA

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. Nos. 486 To 488/Pat/2022 Assessment Year: 2014-2015 To 2016-2017 Shree Mangalam Aluminium,…...….………Appellant Pandey Plaza Building, Exhibition Road, Patna-800001, Bihar [Pan:Abkfs3963M] -Vs.- Deputy/Assistant Commissioner Of Income Tax,……………………………………………………..Respondent Central Circle-3, Patna, Bihar

2) For that the Ld. CIT(A) has erred in mechanically and without due application of mind has affirmed the order of the Assessing Officer imposing penalty of Rs.8.83,495/-. (3) For that the Ld. CIT(A) has erred in invoking provisions of Section 106 of the Evidence Act whereas the fact remains that the fiscal law is guided

SHREE MANGALAM ALUMINIUM,PATNA vs. DC/ACIT, CENTRAL CIRCLE-3, PATNA

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. Nos. 486 To 488/Pat/2022 Assessment Year: 2014-2015 To 2016-2017 Shree Mangalam Aluminium,…...….………Appellant Pandey Plaza Building, Exhibition Road, Patna-800001, Bihar [Pan:Abkfs3963M] -Vs.- Deputy/Assistant Commissioner Of Income Tax,……………………………………………………..Respondent Central Circle-3, Patna, Bihar

2) For that the Ld. CIT(A) has erred in mechanically and without due application of mind has affirmed the order of the Assessing Officer imposing penalty of Rs.8.83,495/-. (3) For that the Ld. CIT(A) has erred in invoking provisions of Section 106 of the Evidence Act whereas the fact remains that the fiscal law is guided