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

depreciation claimed by the assessee as per Income Tax Act was Rs.3430268910/· less than the depreciation claimed as per Companies

ARUN KUMAR GUPTA,SIWAN vs. DC/AC, CIRCLE-2, MUZAFFARPUR

In the result, the appeal of the assessee is dismissed

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

depreciation. 3. This appeal was listed on the Board on 18.04.2023. Thereafter it has been adjourned on nine occasions. Every

DCIT, CIRCLE-1, MUZAFFARPUR vs. M/S R.P.RAI ESTATE PVT LTD, PATNA

In the result, the appeal of the revenue is dismissed

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2017-18 Dcit, Circle-1, Muzaffarpur M/S. R.P. Rai Estate Pvt. Ltd. Vs 19, Goharua, Patliputra Colony, Patliputra, Patna- 800013. Pan: Aaccr 4972 P (Appellant) (Respondent) Present For: Appellant By : Shri Sushil Kumar Mishra, Jcit, Dr Respondent By : Shri Devesh Poddar, Advocate Date Of Hearing : 19.03.2024 Date Of Pronouncement : 03.04.2024 O R D E R Per Sonjoy Sarma, Jm: This Appeal Of The Revenue For The Assessment Year 2017-18 Is Directed Against The Order Dated 29.06.2020 Passed By The Ld. Commissioner Of Income-Tax (Appeal), Patna [Hereinafter Referred To As ‘The Ld. Cit(A)’].

depreciation has been charged on it as it has been shown as fixed assets in the schedule of fixed assets

THE MUZAFFARPUR CENTRAL CO-OPERATIVE BANK LTD,MUZAFFARPUR vs. ACIT, CIRCLE-2, MUZAFFARPUR

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

Bench: Shri Mainsh Borad & Shri Sonjoy Sarma]

depreciation for separate consideration Rs. 45,311/- Rs. 4,59,15,434/- Less: depreciation as allowable Rs. 88,908/- Rs. 4,58,26,526/-” 4. Aggrieved

MAHUA COOPERATIVE COLD STORAGE LTD, MAHUA,VAISHALI vs. ADIT,CPC, BENGALURU, BENGALURU

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

depreciation of Rs. 44,65,970/- which should have been allowed against the income determined. 8) For that other grounds

ROHIT KUMAR JHUNJHUNWALA,PATNA vs. ITO, WARD-5(1), PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 73/Pat/2025 Assessment Year: 2016-2017 Rohit Kumar Jhunjhunwala,……………….…Appellant Keshev Rai Lane Chowk, Patna City-800008, Bihar [Pan:Aaqpj7024F] -Vs.- Income Tax Officer,………………………….....Respondent Ward-5(1), Patna Appearances By: Shri Alok Kumar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue

depreciation is admissible. Subsequently notice under section 143(2) was generated and served on the assesese’s e-mail on 26.07.2017 to start

ADITYA FUTURISTIC TRADING PVT. LTD.,PATNA vs. CIT-I, PATNA, PATNA

In the result, the appeal of the assessee is dismissed

Bench: Shri Sonjoy Sarma, Hon’Ble & Shri Girish Agrawal, Hon’Bleassessment Year: 2013-14 M/S. Aditya Futuristic Trading Cit-1, Patna Pvt. Ltd. C/O. Nirmal & Associates, Chartered Accountants, Nepali Vs. Kothi, Opp. Gasoline Petrol Pump. Boring Road, Patna – 800001. [Pan: Aaeca 9085 E] (Appellant) (Respondent) Present For: Assessee By : Shri Nishant Maitin, Ca Revenue By : Smt. Rinku Singh, Cit/Dr Date Of Hearing : 13.12.2022 Date Of Pronouncement : 22.12.2022 O R D E R Per Sonjoy Sarma, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of Ld. Pcit-1, Patna Dated 23.03.2018 U/S 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). The Assessee Has Taken The Following Grounds Of Appeal: “I. For That The Grounds Hereto Are Without Prejudice To Each Other. Ii. For That The Order Passed By Ld. Commissioner Of Income-Tax-1, Patna Is Bad Both In Law & On Facts. Iii. For That The Order Passed By Ld. Commissioner Of Income-Tax-1, Patna Is Based On Presumption, Surmise & Conjectures. Iv. For That The Ld. Commissioner Of Income-Tax-1, Patna Passed The Order Ignoring The Fact That All The Points Which Were Raised In The Notice Had Duly Been Examined By The Ld. Ao.

depreciation chart and to determine the issue of deductibility of the same against the Gross Revenue Receipt (GRP). The failure

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1, PATNA, PATNA vs. NORTH BIHAR POWER DISTRIBUTION COMPANY LIMITED, PATNA

In the result, the appeals of the Revenue and COs of the assessee are dismissed

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

depreciation is calculated on the reduced value of fixed assets. The AO however noted that no corroborative documentary evidence was filed

ARYAN FLAVOURS,NOIDA vs. DC/AC CIRCLE-1, MUZAFFARPUR

In the result the appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Ita No. 369 /Pat/2025 ( Asstt. Year: 2018-19) Aryan Flavours Vs Dc/Ac Circle-1, Patna B-8, Sector-6, Noida, Gautam Muzaffarpur, Muzaffarpur, Bihar Buddha Nagar, Noida, Noida, Up- 201301 Patna. (Appellant) (Respondent) Pan No. Aabfa3538J Assessee By : Sh. Sanjeev Kr. Anwar, Adv. Revenue By : Sh. Ashwani Kr. Singal, Jcit. Date Of Hearing : 24.11.2025 Date Of Pronouncement : 23.02.2026 Order Per Rajesh Kumar, Am:

depreciation @ 10% on the said expenditure. 3. In the appellate proceedings, the learned CIT (A) dismissed the appeal of the assessee

JCIT(IN-SITU), CIRCLE-1, PATNA., PATNA vs. NORTH BIHAR POWER DISTRIBUTION COMPANY LIMITED, PATNA

In the result, the appeals of the Revenue and COs of the\nassessee are dismissed

depreciation is calculated on the reduced value of fixed assets. The\nAO however noted that no corroborative documentary evidence was filed

JOINT COMMISSIONER INCOME-TAX(IN-SITU), CIRCLE-1, PATNA, PATNA vs. NORTH BIHAR POWER DISTRIBUTION COMPANY LIMITED, PATNA

In the result, the appeals of the Revenue and COs of the\nassessee are dismissed

depreciation is calculated on the reduced value of fixed assets. The\nAO however noted that no corroborative documentary evidence was filed

RAVI LOCHAN SINGH,PATNA vs. ACIT, CIRCLE-5, PATNA

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

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

depreciation on 2W the Millennium Building. On going through the assessment order it is observed that the appellant debited rent

ACIT vs. INTERNATIONAL SCHOOL OF SOCIAL WELFARE HUMAN RESOURCES,

In the result, the appeal filed by the Revenue is allowed while the Cross Objection filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section

PUSHPA KUMARI,MUZAFFARPUR vs. DCIT, CIRCLE-2, MUZAFFARPUR

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

Bench: Dr. Manish Borad & Shri Pradip Kumar Choubeyi.T.A. No.08/Pat/2022 Assessment Year: 2007-08 Pushpa Kumari ………. Appellant Pawapuri Bihar, N.H. 28, Bhagwanpur, Muzaffarpur, Bihar-842001. (Pan: Abgpk2480B)

depreciation @ 40% on the buses Page 2 of 4 I.T.A. No.08/Pat/2022 A Y: 2007-08, Pushpa Kumari but applicable rate

PUNRASAR JUTE PARK LIMITED,PURNEA vs. CIT, PURNEA

In the result, the appeal of the assessee is allowed

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

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereafter in this section

S.RANJAN & BROTHERS,MUZAFFARPUR vs. DCIT, CIRCLE-1, MUZAFFARPUR

In the result, the appeal of the assessee is allowed

Bench: Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2017-18 S. Ranjan & Brothers Dcit, Circle-1, Muzaffarpur Puja Bazar, Motijheel, Muzaffarpur- Vs 842001. Pan: Aaofs 8056 Q (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri Sushil Kumar Mishra, Jcit, Dr Date Of Hearing : 09.05.2024 Date Of Pronouncement : 14.05.2024 O R D E R Per Sonjoy Sarma, Jm: This Appeal Of The Assessee For The Assessment Year 2017-18 Is Directed Against The Order Dated 30.08.2021 Passed By The Ld. Commissioner Of Income-Tax (Appeals), Nfac, Delhi [Hereinafter Referred To As ‘The Ld. Cit(A)’].

depreciation was claimed on capital assets purchased by the assessee. Therefore, the application of section 40A(3) is not attract

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

In the result, the appeal of the Revenue is partly allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

depreciation and interest / remuneration to the partners. In the current year gross contract receipts of the assessee is Rs.9.71.11.489/-. Applying

ACIT, PATNA vs. NEW ERA SOCIAL DEVELOPMENT WELFARE SOCIETY, PATNA

Appeal is treated as allowed for statistical purposes

depreciation is not in respect of an asset, acquisition of which has been claimed as application of income, in the same