BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

159 taxmann.com 637 (Madras) and stated that same is squarely applicable on the facts of the present case and the learned Assessing Officer should have condoned the delay in furnishing the application u/s 270AA of the Act because assessee has fulfilled all the conditions required for grant of immunity u/s 270AA of the Act. 06. On the other hand

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

159 taxmann.com 637 (Madras) and stated that same is squarely applicable on the facts of the present case and the learned Assessing Officer should have condoned the delay in furnishing the application u/s 270AA of the Act because assessee has fulfilled all the conditions required for grant of immunity u/s 270AA of the Act. 06. On the other hand

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

159 taxmann.com 637 (Madras) and stated that same is squarely applicable on the facts of the present case and the learned Assessing Officer should have condoned the delay in furnishing the application u/s 270AA of the Act because assessee has fulfilled all the conditions required for grant of immunity u/s 270AA of the Act. 06. On the other hand

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

159 taxmann.com 637 (Madras) and stated that same is squarely applicable on the facts of the present case and the learned Assessing Officer should have condoned the delay in furnishing the application u/s 270AA of the Act because assessee has fulfilled all the conditions required for grant of immunity u/s 270AA of the Act. 06. On the other hand

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

159 taxmann.com 637 (Madras) and stated that same is squarely applicable on the facts of the present case and the learned Assessing Officer should have condoned the delay in furnishing the application u/s 270AA of the Act because assessee has fulfilled all the conditions required for grant of immunity u/s 270AA of the Act. 06. On the other hand

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

159 taxmann.com 637 (Madras) and stated that same is squarely applicable on the facts of the present case and the learned Assessing Officer should have condoned the delay in furnishing the application u/s 270AA of the Act because assessee has fulfilled all the conditions required for grant of immunity u/s 270AA of the Act. 06. On the other hand

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.

condone the delay and proceed to decide the appeal of the assessee on merits. P a g e 1 | 71 Assessment Year : 2010 -2011 3. The assessee has raised the following grounds of appeal” “1. For that the CIT(A) has erred in affirming the order of the Assessing Officer passed u/s.143(3)/147 wherein the Assessing Officer has assessed

NORTH BIHAR POWER DISTRUBUTION CO. LTD,PATNA vs. PR. CIT-1, PATNA

In the result, appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2017-18

condone the delay and proceed to admit the appeal for hearing. 3. The assessee has taken four grounds of appeal which are reproduced as under: “1. Ground 1: The learned PCIT has erred in law, for issuance of notice [DIN & Notice No: ITBA/REV/F/REV1/2021-22/1 038620636(1) Dated 11/01/2022, attachment thereon] and passed order [DIN & Order No: ITBA/REV/F/REV5/2021- 22/1042288650(1) dated 31/03/2022