MEENA GUPTA,PATNA, BIHAR vs. ITO, LOK NAYAK BHAWAN

In the result, the appeal of the assessee is allowed for statistical purposes and the Stay Application filed by the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rakesh Mishrai.T.A. No. 506/Pat/2025 Assessment Year: 2016-2017 & S.A. No. 15/Pat/2025 (In Ita No. 506/Pat/2025) Assessment Year: 2016-2017 Meena Gupta,……………...……………..……..Appellant House No. 9/N3, Road No. 11, Rajendra Nagar, Rajendra Nagar S.O., (Patna), Sampatchak, Patna-800016, Bihar [Pan:Addpg7557N] -Vs.- Income Tax Officer,…………………………....Respondent Ward-5(1), Patna, Lok Nayak Jaiprakash Bhawan, Dakbunglow Chauraha, Patna-800001, Bihar

business and profession. The assessee filed her return of income for AY 2016-17 declaring gross total income of Rs.3,07,830/- on 30.03.2017. Thereafter notice under section 148 of the Act was issued on 16.04.2021 of which the assessee failed to reply. Thereafter notice under section 142(1) was issued on several dates and the assessee did not reply

ARJUN KUMAR SAH,VAISHALI vs. ITO WARD- 1(3), VAISHALI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

business was very low i.e. below the exemption limit so he did not file the ITR for the year under consideration. 1.2. The appellant did not file return of income u/s 139(1) of the Act due to the lower income which is lower than basic exemption limit. The Assessing Officer (hereinafter referred to as ld. 'AO') completed the assessment

EASTERN FOOD INDUSTRIES PVT. LTD.,PATNA vs. ITO, WARD- 2 (1), PATNA

In the result, the appeals of the assessee are dismissed as withdrawn

Income-tax (Appeals) for AY 2012-13 & 2013-14. The appeals were filed with a significant delay of 1810 and 2286 days respectively, for which condonation petitions were filed. The delay was attributed to the serious personal and business

EASTERN FOOD INDUSTRIES PVT. LTD.,PATNA vs. ITO, WARD 2 (1), PATNA

In the result, the appeals of the assessee are dismissed as withdrawn

Income-tax (Appeals) for AY 2012-13 & 2013-14. The appeals were filed with significant delays of 1810 and 2286 days respectively, for which condonation petitions were filed. The reasons cited for the delay included the death of key personnel, business

KANHAIYA KUMAR,NAWADA vs. ITO, WARD-2(5), BIHARSHARIF

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

Bench: Shri Rajpal Yadav & Dr. Manish Boradi.T.A. No.560/Pat/2022 Assessment Year: 2017-18

business as income from other sources may be directed to be corrected. 8. For that the whole order is bad in fact and law of the case and is fit to be set aside and restored back to the Assessing Officer and the appellant assures all co- operation in future and timely compliance of all the notices of the department

MOTOR MACHINERUY TOOLS,PATNA vs. ACIT, CIRCLE-5, PATNA

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

Bench: Shri P.M. Jagtap, Vice-(Kz)]

Income Tax Act, 1961 (hereinafter the ‘Act’). 2. It is noted that there is a delay of 49 days on the part of the assessee in filing this appeal before the Tribunal. In this regard, the assessee has moved an application seeking condonation of the said delay on the ground that the appeal could not be filed in time because

RAM KUMAR,SUPAUL vs. ITO, 3(5), SAHARSA

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Income Tax (Appeals), Patna on 28.11.23. The appellant in view of the provisions as contained in the act was required to file the present appeal within a period of 60 days from the date of the order. Thus, there is a delay of approximately 154 days in the filing of the present appeal. 5. That it is respectfully submitted that

LAXMAN SHARMA,PATNA vs. ITO WARD4(5), PATNA

In the result, these two appeals filed by the assessee are allowed for statistical purposes

condone the delay and admit these appeals for adjudication. 2. These two appeals emanate from the orders of Ld. Commissioner of Income Tax (Appeals) (hereafter ‘the Ld. CIT(A)’], passed u/s 250 of the Income Tax Act, 1962 (hereafter ‘the Act’), dated 01.01.2024 (ITA No. 336/Pat/2024) and 02.01.2024 (ITA No.337/Pat/2024). 2.1 For the sake of convenience ITA No. 336/Pat/2024

LAXMAN SHARMA,PATNA vs. NFAC, DELHI

In the result, these two appeals filed by the assessee are allowed for statistical purposes

condone the delay and admit these appeals for adjudication. 2. These two appeals emanate from the orders of Ld. Commissioner of Income Tax (Appeals) (hereafter ‘the Ld. CIT(A)’], passed u/s 250 of the Income Tax Act, 1962 (hereafter ‘the Act’), dated 01.01.2024 (ITA No. 336/Pat/2024) and 02.01.2024 (ITA No.337/Pat/2024). 2.1 For the sake of convenience ITA No. 336/Pat/2024

JAYA SINGH,PATNA vs. DC,AC CIRCLE-1, BHAGALPUR, BHAGALPUR, BIHAR

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 430/Pat/2024 Assessment Year: 2017-2018 Jaya Singh,………………………………….………Appellant 6-B/9, North Shrikrishnapuri, Patna-800013, Bihar [Pan:Bfxps2289J] -Vs.- Deputy Commissioner, Assistant Commissioner, Circle-1, Bhagalpur,………………………….....Respondent Bhagalpur, Bihar Appearances By: Shri Ranjeet Kr. Singh, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue

delay is condoned. 4. Brief facts of the case are that the assessee is an individual and proprietor of a petrol pump of Bharat Petroleum running in the name and style of M/s. Jaya Fuels situated at West Boring Canal Road, Patna. The assessee during the financial year 2016- 17 corresponding to assessment year 2017-18, derived income from

PIONEER EDUCATION SOCIETY,HARYANA vs. ITO, PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 430/Pat/2024 Assessment Year: 2017-2018 Jaya Singh,………………………………….………Appellant 6-B/9, North Shrikrishnapuri, Patna-800013, Bihar [Pan:Bfxps2289J] -Vs.- Deputy Commissioner, Assistant Commissioner, Circle-1, Bhagalpur,………………………….....Respondent Bhagalpur, Bihar Appearances By: Shri Ranjeet Kr. Singh, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue

delay is condoned. 4. Brief facts of the case are that the assessee is an individual and proprietor of a petrol pump of Bharat Petroleum running in the name and style of M/s. Jaya Fuels situated at West Boring Canal Road, Patna. The assessee during the financial year 2016- 17 corresponding to assessment year 2017-18, derived income from

MANOJ KUMAR YADAV,SIWAN vs. ITO, WARD-2(3), SIWAN

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

income under the head of other sources of the previous year relevant to the AY 2017- 18. 7. Decision is being given on merits; as the result of the condonation of delay filed by the appellant: "For the substantial interest of justice, we condone the delay". The total addition/demand made by the A.O. of Rs. 10,38,468/- is upheld

RAVINDRA KUMAR,PATNA vs. ITO, WARD-4(5), PATNA

The appeal of the assessee is allowed for statistical purposes

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

business receipt not income. The contract receipt has already taken in the return of the firm. 5. That, the appellant filed appeal before the Id. CIT The Id. CIT had notice for filing written submissions. In the meantime appellant got sick and had not made communication with his advocate. The appellant had filed application for adjournment of hearing on medical

OM PRAKASH SHA,NALANDA vs. ITO, WARD, 2(4), BIHARSHARIF, BIHARSHARIF

In the result, the appeal of the assessee is allowed for statistical\npurposes

condoned.\n04. The brief fact of the case of the assessee is that the assessee is an\nindividual deriving income from trading of sweets, mixtures, handmade\nbakery biscuits, etc. The assessment order has been passed u/s 144 of\nthe Income-tax Act, 1961 (the Act) on the ground that there has been\ndeposit of cash in bank during the demonetization

SUJEET KUMAR SINGH,PATNA vs. ITO, WARD 6(1), PATNA, PATNA

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

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

condonation of the said delay as under: “1. That, the CIT Appeal had passed order on 08.03.2024 under section 250 of the Income Tax Act for the assessment year 2017-18. The copy of order of Id. Commissioner of Income Tax Appeal, however, was served on income tax portal through online process. Therefore, there is delay of 40 days

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

condone the delay and admit the cross objection for adjudication. 4. The only issue raised by the Revenue in the various grounds of appeal is against the order of learned CIT (A) deleting the addition made by the learned Assessing Officer of ₹8,02,45,293/-, which was in violation to the Provisions of Section 40A(3) of the Income

NORTH BIHAR CONSTRUCTION PRIVATE LIMITED,PATNA vs. DCIT CIRCLE-3, DARBHANGA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 243/Pat/2023 Assessment Year: 2014-2015 North Bihar Construction Pvt. Limited,………Appellant Singh Sadan, Veer Kunwar Singh Path, Danapur Cantt., Patna-801503, Bihar [Pan:Aabcn9870B] -Vs.- Deputy Commissioner Of Income Tax,.…...Respondent Circle-3, Darbhanga Darbhanga-846001, Bihar Appearances By: Shri Pankaj Jyoti, C.A., Appeared On Behalf Of The Assessee Shri Ajay Kr. Shukla, Jcit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: November 13, 2024 Date Of Pronouncing The Order: December 10, 2024 O R D E R

delay is condoned. 4. Brief facts of the case are that the assessee is a Private Limited Company, which is engaged in the business of construction. The assessee filed its return of income

PATNA SMART CITY LIMITED,PATNA vs. INCOME TAX OFFICER, PTN-W-(21)(91), PATNA

In the result, the appeal of the appellant is dismissed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

business profits, the increase in the liabilities and forfeiture of bank guarantee and assessed the income under section 143(3) read with section 144B of the Act after making the following additions: - Sl.No. Particulars Amount (in ₹) 1. Low net profit construction contractors large claim of refund 13,54,095 2. High liabilities as compared to low income of/receipts