NEHA VERMA,PATNA vs. ACIT CENTRAL CIRCLE 1, LOKNAYAK BHAWAN

In the result, all the appeals of assessee in ITA No

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

30 to 38 shall, for the purposes of sub-section (1), be deemed to have been already given full effect to and no further deduction under those sections shall be allowed:Provided that where the eligible assessee is a firm, the salary and interest paid to its partners shall be deducted from the income ITA Nos. 232 to 237/Pat/2023 Neha

NEHA VERMA,PATNA vs. ACIT CENTRAL CIRCLE -1, LOKNAYAK BHAWAN

In the result, all the appeals of assessee in ITA No

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

30 to 38 shall, for the purposes of sub-section (1), be deemed to have been already given full effect to and no further deduction under those sections shall be allowed:Provided that where the eligible assessee is a firm, the salary and interest paid to its partners shall be deducted from the income ITA Nos. 232 to 237/Pat/2023 Neha

NEHA VERMA,PATNA vs. ACIT CENTAL CIRCLE-1, PATNA

In the result, all the appeals of assessee in ITA No

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

30 to 38 shall, for the purposes of sub-section (1), be deemed to have been already given full effect to and no further deduction under those sections shall be allowed:Provided that where the eligible assessee is a firm, the salary and interest paid to its partners shall be deducted from the income ITA Nos. 232 to 237/Pat/2023 Neha

NEHA VERMA,PATNA vs. ACIT CENTRAL CIRCLE -1, PATNA

In the result, all the appeals of assessee in ITA No

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

30 to 38 shall, for the purposes of sub-section (1), be deemed to have been already given full effect to and no further deduction under those sections shall be allowed:Provided that where the eligible assessee is a firm, the salary and interest paid to its partners shall be deducted from the income ITA Nos. 232 to 237/Pat/2023 Neha

NEHA VERMA,PATNA vs. ACIT CENTRAL CIRCLE 1, PATNA

In the result, all the appeals of assessee in ITA No

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

30 to 38 shall, for the purposes of sub-section (1), be deemed to have been already given full effect to and no further deduction under those sections shall be allowed:Provided that where the eligible assessee is a firm, the salary and interest paid to its partners shall be deducted from the income ITA Nos. 232 to 237/Pat/2023 Neha

NEHA VERMA ,PATNA vs. ACIT CENTRAL CIRCLE 1, PATNA

In the result, all the appeals of assessee in ITA No

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

30 to 38 shall, for the purposes of sub-section (1), be deemed to have been already given full effect to and no further deduction under those sections shall be allowed:Provided that where the eligible assessee is a firm, the salary and interest paid to its partners shall be deducted from the income ITA Nos. 232 to 237/Pat/2023 Neha

M/S NORTH BIHAR DISTRIBUTOR,PURNEA vs. ITO, WARD-3(1), PURNEA

In the result, appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

30 to 38 shall, for the purposes of sub-section (1), be deemed to have been already given full effect to and no further deduction under those sections shall be allowed : Provided that where the eligible assessee is a firm, the salary and interest paid to its partners shall be deducted from the income computed under sub-section (1) subject

M/S NORTH BIHAR DISTRIBUTOR,PURNEA vs. ITO, WARD-3(1), PURNEA

In the result, appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

30 to 38 shall, for the purposes of sub-section (1), be deemed to have been already given full effect to and no further deduction under those sections shall be allowed : Provided that where the eligible assessee is a firm, the salary and interest paid to its partners shall be deducted from the income computed under sub-section (1) subject

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

30, 2025 O R D E R The present appeal is directed at the instance of assessee against the order of ld. Addl./JCIT(Appeals), Panchkula, dated 23rd December, 2024 passed for Assessment Year 2016-17. 2. Brief facts of the case are that the assessee filed its return of income electronically on 16.09.2016 showing aggregate income of Rs.4

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

30,671/- as ‘Profit & Gains of Business & Profession'. However, the assessee claimed the entire amount to be exempt f rom taxation u/s 10(23C) of the Act. From the perusal of the Return field an 07.12.2007, following observations are made: 1.The assessee Society has not been granted approval u/s 10(23 C)(vi) by the 'Prescribed Authority' whereas its gross

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 of Rs.9,42,162/-, which will be allowed along with interest and remuneration to partners allowable. The disallowances made by the A.O. u/s 40A(3) and section 40(a)(ia) are hereby deleted and income is estimated at the end of discussion of all other grounds of appeal”. 6. The ld. Sr. D.R. took us through the assessment order

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)’].

section 23(3)" That the same view has been expressed by the various court which are as follows:-Action Electricals v. Deputy CIT [2002] 258 ITR 188 (Delhi) and Kamal Kumar Saharia v. CIT [1995] 216 ITR 217 (Gauhati). The A.R has further relied upon the judgment of Hon. ITAT, Patna bench, in the case of assessee itself

SRIRAM ENTERPRISES,PATNA vs. PCIT (CENTRAL), PATNA

In the result, the appeal of the assessee is allowed

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 76/Pat/2023 Assessment Year: 2018-2019 Sriram Enterprises,………………………..........Appellant C/O. Nirmal & Associates, Nepali Kothi, Opposite Gasoline Petrol Pump, Boring Road, Patna-800001 [Pan:Aarfs8853J] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,…………………………………..……………..Respondent, Bihar-800001 Appearances By: Shri Nishant Maitin, C.A., Appeared On Behalf Of The Assessee Md. A.H. Chowdhary, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : 5Th March, 2024 Date Of Pronouncing The Order: May 8Th, 2024 O R D E R

section 142(1) on 15.12.2020, the ld. Assessing Officer considering the reply of the assessee furnished on 26.12.2020 called for further more information vide letter dated 17.02.2021. In the said notice, the assessee was asked to produce books of account, reply to the various Bank accounts, which were inventorised during the survey proceedings, brief note about the business activity

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

In the result, all the appeals (ITA Nos

depreciation and other charges. The total hire charges is not taxable. The addition of Rs. 9,43,735/- on account of hire charges as sustained 1 confirmed by the learned CIT(A) is arbitrary, unjustified, void ab-initio and bad in law. The addition as sustained is fit to be deleted. 3. For that in the facts and circumstances

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

In the result, all the appeals (ITA Nos

depreciation and other charges. The total hire charges is not taxable. The addition of Rs. 9,43,735/- on account of hire charges as sustained 1 confirmed by the learned CIT(A) is arbitrary, unjustified, void ab-initio and bad in law. The addition as sustained is fit to be deleted. 3. For that in the facts and circumstances