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

undisclosed income on unrecorded purchases. Both the authorities have made analysis of the 10 Assessment Year: 2010-2011 Ashok Kumar material found during the course of survey. The assessee failed to submit any material to rebut the conclusions of facts arrived at by the revenue authorities below. Therefore, we do not find any merit in this ground of appeal

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]

undisclosed income from sand mining, could not be submitted in a I.T.A. No.174/Pat/2023 Assessment Year: 2020-21 Suman Kumar revised return due to some technical issue. However, the Assessing Officer added this amount u/s 69A of the Act. 1.1 Before the ld. CIT(A), the assessee could succeed on most issues, except on the addition of Rs.30,00,000/-. Briefly

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

income of the assessee which is in para 5.1 as read as under: “5.1 Ground no. 6: In this ground, the appellant has contested the addition of Rs. 28,78,62,239/- on account of undisclosed interest on state funded 9 ITA No.99/Pat./2025 and CO No.04/Pat/25 ITA No.140/Pat/2025 and CO.No.05/ Pat/2025 ITA No.234/Pat/2025 and CO.No.08/Pat/ 2025 scheme

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

undisclosed investment as it is not disclosed in your balance sheet. 24 Assessment Year: 2018-2019 Sriram Enterprises 3. The building was valued by the Registered Valuer at Rs. 2.71 crores, please furnish its valuation as per books of account and explain the difference, if any. 17. During course of survey cash amounting Rs. 16,76,500/- was found. Since

ACIT, CIRCLE-4, PATNA vs. SH. SURESH , PATNA

depreciated on account of going various litigations. It is submitted that the circle municipal value shown in the sale deed is merely for the limited purpose calculation of stamp duty by the state government. The assessee was engaged in legal dispute over the title of the immovable property in question. Due to dispute attached to the property the assessee