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 and in sections 148

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 and in sections 148

ARUN CONSTRUCTION,BHAGALPUR vs. ACIT, CIRCLE-1, BHAGALPUR

In the result, all the appeals (ITA Nos

148 is arbitrary unjustified, void ab-initio and bad in law. 3. For that the learned CIT(A) has also failed to adjudicate the following grounds:- (i) For that in the facts and circumstances of the case, there is no justification for addition of a sum of Rs. 9,43,7351- being hire charges separately. The case of the assessee

ARUN CONSTRUCTION,BHAGALPUR vs. ACIT, CIRCLE-1, BHAGALPUR

In the result, all the appeals (ITA Nos

148 is arbitrary unjustified, void ab-initio and bad in law. 3. For that the learned CIT(A) has also failed to adjudicate the following grounds:- (i) For that in the facts and circumstances of the case, there is no justification for addition of a sum of Rs. 9,43,7351- being hire charges separately. The case of the assessee

ASHOK KUMAR,BHOJPUR vs. ITO, WARD-1, ARA

In the result, the appeal of the assessee is partly allowed as indicated above

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

148 (ASR.) (MAG.) on the ground that even if book results are rejected, Assessing Officer is duty 5 Assessment Year: 2010-2011 Ashok Kumar bound to make a fair and reasonable estimate of income based on evidence and material on record; he cannot make an addition in an arbitrary manner or on basis of personal vendetta. The Assessing Officer

MASUDAN TANTI,BHAGALPUR vs. CIT, NFAC, DELHI

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

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2013-14

148 was issued and later order was passed u/s 147 r.w.s 144 read with section 144B of the Income Tax Act. Subsequently Appeal was filled and appeal was also rejected on the ground that documents and reply not submitted. Later, after so many request on 21.05.2024 the appellant had able to collect the ledger and Form 27D from BIHAR STATE

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 of earlier years should have been allowed to be set off against the income in view of section 32(2) of the Income Act, 1961. 14. For that the profit & loss account of the appellant reflects credit of Rs. 3,79,54,752/- on account of provisions written back and this has resulted the net profit