GURUDWARA BAL LEELA MAINI SANGAT TRUST,PATNA vs. DC/AC, EXEMPTION, PATNA

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

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

depreciation in respect of assets which has been claimed as application under the same year or the same is not allowable in terms of Section 11 (6) of the Act notwithstanding the fact that the prescription in the said sub Section is limited to the computation of application of income for charitable purposes to the extent stated

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

69,000/- Omkar Kumar 05-01-2009 Dnea-285 975937 4,30,000/- R.S. Kumar 17-06-2008 SBI-347 735724 4,70,000/- Satyendra Sharma 26-03-2009 Dena-285 975985 96,000/- Subhash Kumar 31-05-2008 PNB-9926 821336 1,50,000/- Subhash Kumar 08-09-2008 PNB-9926 797767 5,00,000/- Subodh Kumar

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:

69,95,700/- as made by the AO on account of maintenance expenses of building. 2. The brief facts of the case are that the assessee is engaged in the business of manufacturing of flavours and perfumes. The AO noted from the balance sheet that assessee has shown building worth Rs.1.85 crore in his balance sheet, on which repair

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

69,494/- as reported, the balance amount of Rs.2,04,538/- was added to the total income of the assessee. Aggrieved, assessee went in appeal before the ld. CIT(A). 5.4. Before the ld. CIT(A), assessee submitted that non-audit of books of accounts as mandated u/s.44AB cannot be the ground for exercising the deeming fiction of presumptive taxation

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

69,494/- as reported, the balance amount of Rs.2,04,538/- was added to the total income of the assessee. Aggrieved, assessee went in appeal before the ld. CIT(A). 5.4. Before the ld. CIT(A), assessee submitted that non-audit of books of accounts as mandated u/s.44AB cannot be the ground for exercising the deeming fiction of presumptive taxation

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

section 145(3) is not applicable. The income estimated in the manner provided u/s 144 of the I. T Act, 1961 @ 8% is arbitrary and unjust. The addition as made is fit to be deleted. (iii) For that in the facts and circumstances of the case, the disallowances of bonafide and legitimate deduction available to the assessee

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

In the result, all the appeals (ITA Nos

section 145(3) is not applicable. The income estimated in the manner provided u/s 144 of the I. T Act, 1961 @ 8% is arbitrary and unjust. The addition as made is fit to be deleted. (iii) For that in the facts and circumstances of the case, the disallowances of bonafide and legitimate deduction available to the assessee