THE SIWAN CENTRAL CO.-OPERATIVE BANK LTD,SIWAN vs. DCIT, CIRCLE-2, MUZAFFARPUR

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Sri Rajpal Yadav & Dr. Manish Borad

addition of Rs.2,88,460/- on the ground that the same is on account of income tax. 12. For that the disallowance

THE SIWAN CENTRAL CO.-OPERATIVE BANK LTD,SIWAN vs. DCIT, CIRCLE-2, MUZAFFARPUR

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Sri Rajpal Yadav & Dr. Manish Borad

addition of Rs.2,88,460/- on the ground that the same is on account of income tax. 12. For that the disallowance

RUSHATAM KHAN,PURNEA vs. ACIT, CIRCLE-3, PURNEA

In the result, both the appeals of the assessee for AYs 2013-

Bench: Sri Manish Borad & Sri Sonjoy Sarma

income. 2. For that the CIT (Appeal) erred in passing ex-parte order confirming disallowance & addition of Rs.19,025/- i.e. 10% of travelling

RUSHATAM KHAN,PURNEA vs. ACIT, CIRCLE-3, PURNEA

In the result, both the appeals of the assessee for AYs 2013-

Bench: Sri Manish Borad & Sri Sonjoy Sarma

income. 2. For that the CIT (Appeal) erred in passing ex-parte order confirming disallowance & addition of Rs.19,025/- i.e. 10% of travelling

PREM KUMAR GOUTAM,LAKHISARAI vs. ITO WARD- 2 (5), LAKHISARAI

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

income but additionally he disallowed it. In case, an income is offered @ 8% of the gross receipt under section 44AD

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MUZAFFARPUR, MUZAFFARPUR vs. AJIT KUMAR, BETTIAH

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri George Mathan & Shri Rakesh Mishra

disallowance as the said would amount to double addition. 8. We have considered the submissions made and have also gone through the order of the Ld. CIT(A) who had called for the remand report, analysed the impounded documents and thereafter recalculated the undisclosed sales on which gross profit rate has been applied and additional income

RAJESH SINGH,HAJIPUR vs. ADDL/JCIT, DELHI, DELHI

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz)

disallowed Rs.2,00,000/- as agriculture income from sale of mango and litchi and taken income from other sources of Rs.2,00,000/- and added to the total income of the assessee and initiated penalty proceedings for concealment of income. 4.3. With regard to the addition

KUMAR SUMAN SINGH,PATNA vs. DCIT CENTRAL CIRCLE-2, PATNA

income assessed in the name\nof Indrajeet Singh was assessed in the hands of the assessee.\n11. We find that the Assessing Officer made an addition of\nRs.1,00,000/- on account of low withdrawal for the assessment year in\nquestion. However, the ld. CIT(A) after considering the present issue\ngranted partial relief to the assessee to the extent

ACIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

income from M/S kumar Enterprises and therefore, the addition was made on suspicion, surmises and conjecture which is not permissible under the law. The Ld. CIT(A) after rightly appreciating the facts of the case deleted the addition. The case of the assessee finds support from the following decisions: i) DCIT vs. Ashok Weaving Works in [2015] 63 taxmann.com

KUMAR ARUNODAYA,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX - 6, PATNA [NEW – DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, PATNA], PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

income from M/S kumar Enterprises and therefore, the addition was made on suspicion, surmises and conjecture which is not permissible under the law. The Ld. CIT(A) after rightly appreciating the facts of the case deleted the addition. The case of the assessee finds support from the following decisions: i) DCIT vs. Ashok Weaving Works in [2015] 63 taxmann.com

ACIT, CENTRAL CIRCLE-2, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

income from M/S kumar Enterprises and therefore, the addition was made on suspicion, surmises and conjecture which is not permissible under the law. The Ld. CIT(A) after rightly appreciating the facts of the case deleted the addition. The case of the assessee finds support from the following decisions: i) DCIT vs. Ashok Weaving Works in [2015] 63 taxmann.com

KUMAR ARUNOSAYA,PATNA vs. A.O., CIRCLE-6, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

income from M/S kumar Enterprises and therefore, the addition was made on suspicion, surmises and conjecture which is not permissible under the law. The Ld. CIT(A) after rightly appreciating the facts of the case deleted the addition. The case of the assessee finds support from the following decisions: i) DCIT vs. Ashok Weaving Works in [2015] 63 taxmann.com

DCIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

income from M/S kumar Enterprises and therefore, the addition was made on suspicion, surmises and conjecture which is not permissible under the law. The Ld. CIT(A) after rightly appreciating the facts of the case deleted the addition. The case of the assessee finds support from the following decisions: i) DCIT vs. Ashok Weaving Works in [2015] 63 taxmann.com

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

income Assessment Years: 2016-2017 & 2017-2018 & C.O. Nos. 1 & 2/PAT/2022 (in ITA 62 & 63/PAT/2021) Assessment years: 2016-2017 & 2017-2018 Broadson Commodities Pvt. Limited for the six years preceding the assessment year relevant to the previous year in which the search is conducted or requisition is made, any addition or disallowance

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

income Assessment Years: 2016-2017 & 2017-2018 & C.O. Nos. 1 & 2/PAT/2022 (in ITA 62 & 63/PAT/2021) Assessment years: 2016-2017 & 2017-2018 Broadson Commodities Pvt. Limited for the six years preceding the assessment year relevant to the previous year in which the search is conducted or requisition is made, any addition or disallowance

PARAS NATH GUPTA,RAMNA ROAD , GAYA vs. ASSISTANT COMMISSIONER OF INCOME TAX, DC/AC CIRCLE-I

In the result, the appeal filed by the assessee is partly allowed in\nview of the above directions

disallowance\nof the expenses without any reason, is unjustified and unreasonable.\n7. For that the learned A.O. has erred in making addition of Rs.\n1,65,09,996/- on account of additional estimated income

ITO, WARD-2(1), BEGUSARAI, BEGUSARAI vs. MANISH KUMAR MOTANI, KHAGARIA, BIHAR

In the result, the appeal of the Revenue and CO of the Assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Ito, Ward 2(1), Begusarai Manish Kumar Motani, 3Rd Floor, G.S. Motors Building, Manish Kumar Motani, Hanuman Har Har Mahadev Chauk, Traders, Mill Road, Khagaria, Vs. Begusarai-851101, Begusarai, Khagaria, Bihari-851204 Bihar-851101 (Appellant) (Respondent) Pan No. Ajjpm4263D Co No. 02/Pat/2025 (Arising In Ita No. 442/Pat/2024 For A.Y. 2017-18) Ito, Ward 2(1), Begusarai Manish Kumar Motani, 3Rd Floor, G.S. Motors Building, Manish Kumar Motani, Hanuman Har Har Mahadev Chauk, Traders, Mill Road, Khagaria, Vs. Begusarai-851101, Begusarai, Khagaria, Bihari-851204 Bihar-851101 (Applicant) (Respondent) Assessee By : S/Shri A.K. Rastogi, S.K. Duta, Ars Revenue By : Shri A.H. Chowdhary, Dr Date Of Hearing: 24.11.2025 Date Of Pronouncement: 26.02.2026

income of the appellant. Hence, ground no. 1 is partly allowed.” 6.1. Similarly, the learned CIT (A) in respect of the second addition of Rs. 16,88,598.67 allowed the appeal of the assessee by holding that the learned Assessing Officer has rejected the books of account and also made addition on estimated basis by making 10% disallowance

ACIT, CENTRAL CIRCLE-1, PATNA vs. SONAMOTI AGROTECH PVT LTD, PATNA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

income for the six years preceding the assessment year relevant to the previous year in which the search is conducted or requisition is made, any addition or disallowance