VAISHAL PATLIPUTRA DUGDH UTPADAK SAHKARI SANGH LIMITED,PATNA vs. ASSESSMENT UNIT, PATNA

In the result, the ITA Nos

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. Nos.429To 434/Pat/2025 Assessment Year: 2018-19 & 2020-21 Vaishal Patliputra Dugdh Utpadak Sahkari Sangh Ltd……………………………...………………. …………………....Appellant Feeder Balancing Dairy, Phulwarishariff, Patna, Bihar – 801505. [Pan: Aaaav8463B] Vs. Assessment Unit, Delhi.…..…..……………..………………….…..... Respondent Appearances By: Shri Nishan Maitin, Fca Appeared On Behalf Of The Appellant. Md. A H Chowdhury, Cit-Dr Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 06, 2026 Date Of Pronouncing The Order : January 09, 2026 आदेश / Order Per Sonjoy Sarma: The Captioned Appeals Filed By The Assessee Is Directed Against The Orders Dated 07.04.2025 Passed By The Cit(A)-Patna U/S 250 Of The Income Tax Act, 1961 (The ‘Act’). Since All The Above Appeals Have Been Filed By The Same Assessee, Involve Common Facts & Arise Out Of Related Assessment & Penalty Proceedings, They Were Heard Together & Are Being Disposed Of By This Consolidated Order For The Sake Of Convenience. 2. There Are Delays In Filing Of The Appeals, As Under:

delays are condoned, and the appeals are admitted for adjudication. 4. First we take ITA No. 429/Patna/2025. Brief Facts of the case are that the assessee is a co-operative society engaged in processing and manufacturing of milk and milk products. For Assessment Year 2018– 19, the assessee filed its return of income declaring total income