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

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

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

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

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

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

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

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

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

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

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

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

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

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

ACIT, CENTRAL CIRCLE-1, PATNA, PATNA vs. SUMAN KUMAR, GAYA

Appeal is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice- & Shri Sanjay Awasthii.T.A. No.174/Pat/2023 Assessment Year: 2020-21 Acit, Central Circle-1, Patna…..…………………...........................……….……Appellant Vs. Suman Kumar……….…………....……...…………………………………....…..Respondent S/O Late Madan Singh, Vill-Baijnathpur, P.O-Wazir Gangj, Distt- Gaya (Bihar)-805131. [Pan: Arxpk3461F]

depreciation (in cash) were not supported by any material. v. That the Ld CIT(A) erred in accepting the reconciliation

GREENREV VENTURES PRIVATE LIMITED,PATNA vs. ACIT CIRCLE 1, PATNA

In the result, the appeal of the assessee is dismissed

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

depreciation amounting to Rs.22,03,016/- was disallowed at the time of ITR processing. You have further informed that