VIKRAMSHILA DUGDH UTPADAK SAHKARI SANGH LTD,BHAGALPUR vs. ACIT, CENTRAL CIRCLE-1, BHAGALPUR

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

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

loss. The learned Commissioner of Income Tax (Appeal), however rejected the claim of carry forward and set off of unabsorbed depreciation. The only ground for such disallowance

MAHUA COOPERATIVE COLD STORAGE LTD, MAHUA,VAISHALI vs. ADIT,CPC, BENGALURU, BENGALURU

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

carried forward unabsorbed depreciation of Rs. 44,65,970/- which should have been allowed against the income determined. 8) For that other grounds, if any, will be urged at the time of hearing.” 3. Brief facts of the case are that the assessee is an AOP and had filed its return of income on 20.02.2022 showing total loss

ITO, WARD-2(1), PATNA vs. M/S SUN COMTECH PVT LTD, PATNA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

forward by the assessee. The findings of contrived losses booked by the assessee misusing NMCE platform is based on documents such as trade ledger received from the NMCE which explicitly incorporate all details of execution of trade orders by the assesses. The assessee was specifically confronted with the manner he adopted to book fictitious losses for setting off genuine profit

SAMASTIPUR KSHETRIYA GRAMIN BANK,PATNA vs. DCIT, CIRCLE-3, DARBHANGA

In the result, both the appeals of the assessee are partly allowed

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

disallowance of carry forward loss of ₹26,78,066/-. It was argued at the time of hearing that this has been

CREATOR EVENTS PRIVATE LIMITED,PATNA vs. INCOME TAX OFFICER, WARD-2(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. 76/Pat/2025 Assessment Year: 2015-2016 Creator Events Pvt. Limited,…….….………Appellant H. No. 123, Vijay Nagar, Rukunpura, Bailey Road, Patna-800014, Bihar [Pan:Aafcc3700R] -Vs.- Income Tax Officer,…………………………….Respondent Ward-2(1), Patna, Jay Prakash Bhawan, Income Tax Department, Patna-800001, Bihar

loss of current year to be carried forward of Rs. 6,25,465. The case was selected for Limited scrutiny under CASS to examine the issue of share application money. Subsequently, the assessment order was passed in this case u/s 143(3) of IT Act vide order dated 07.12.2017 at NIL Income and disallowing

SAMASTIPUR KSHETRIYA GRAMIN BANK,PATNA vs. DCIT, CIRCLE-3, DARBHANGA

In the result, both the appeals of the assessee are partly allowed

disallowance of carry forward loss of ₹26,78,066/-. It\nwas argued at the time of hearing that this has been

ACIT, CIRCLE-1, PATNA vs. BIHAR KSHETRIYA GRAMIN BANK, MUNGER

In the result, the appeal of the revenue is dismissed

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

disallowance, total income before set off of losses was arrived at Rs. 32.83 crores as against income of 3 AY: 2012-13 Bihar Kshetriya Gramin Bank Rs. 21.90 crores as arrived at by the assessee and the assessed income of Rs. 32,83,27,284/- was set off with the losses brought forward from A.Y. 2010-11 and the balance

M/S BIHAR STATE WAREHOUSING CORPN. LTD.,PATNA vs. ACIT, CIRCLE-2, PATNA, PATNA

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

Bench: Sri Manish Borad & Sri Sonjoy Sarma

carried out the proceedings u/s 143(3) r.w.s. 263 of the Act and disallowed a sum of Rs. 5 Cr claimed by the assessee on account of provision for storage loss. Ld. AO made a disallowance observing that the said sum is not an ascertained liability. 6. Aggrieved, the assessee preferred appeal before ld. CIT(A) challenging the disallowance

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]

carried on any other business either under the name Kumar Travels or under Taran Communication. The businesses under the Kumar Travels and Taran Communication were dormant. The Balance Sheet and profit and loss account of M/s Kumar Enterprises were submitted during the course of hearing before the Assessing Officer as well as appellate proceedings. Hence the disallowance made

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]

carried on any other business either under the name Kumar Travels or under Taran Communication. The businesses under the Kumar Travels and Taran Communication were dormant. The Balance Sheet and profit and loss account of M/s Kumar Enterprises were submitted during the course of hearing before the Assessing Officer as well as appellate proceedings. Hence the disallowance made

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]

carried on any other business either under the name Kumar Travels or under Taran Communication. The businesses under the Kumar Travels and Taran Communication were dormant. The Balance Sheet and profit and loss account of M/s Kumar Enterprises were submitted during the course of hearing before the Assessing Officer as well as appellate proceedings. Hence the disallowance made

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]

carried on any other business either under the name Kumar Travels or under Taran Communication. The businesses under the Kumar Travels and Taran Communication were dormant. The Balance Sheet and profit and loss account of M/s Kumar Enterprises were submitted during the course of hearing before the Assessing Officer as well as appellate proceedings. Hence the disallowance made

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]

carried on any other business either under the name Kumar Travels or under Taran Communication. The businesses under the Kumar Travels and Taran Communication were dormant. The Balance Sheet and profit and loss account of M/s Kumar Enterprises were submitted during the course of hearing before the Assessing Officer as well as appellate proceedings. Hence the disallowance made

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ITO WARD 2(1) PATNA, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

carry out, improve, work, develop, administer, manage, control or maintain in Bihar and elsewhere all types of roads, highways, express routes, paths, streets, bridges, sideways, tunnels and other infrastructure works. The case was selected for scrutiny through Computer Assisted Scrutiny Selection (in short 'CASS'). The assessment order for AY 2012-13 u/s 143(3) of the Act was passed

BIHAR STATE ROAD DEVELOPMENT CORPN.LTD.,PATNA vs. CIT (APPEAL), DELHI

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

carry out, improve, work, develop, administer, manage, control or maintain in Bihar and elsewhere all types of roads, highways, express routes, paths, streets, bridges, sideways, tunnels and other infrastructure works. The case was selected for scrutiny through Computer Assisted Scrutiny Selection (in short 'CASS'). The assessment order for AY 2012-13 u/s 143(3) of the Act was passed

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ACIT, COR-2, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

carry out, improve, work, develop, administer, manage, control or maintain in Bihar and elsewhere all types of roads, highways, express routes, paths, streets, bridges, sideways, tunnels and other infrastructure works. The case was selected for scrutiny through Computer Assisted Scrutiny Selection (in short 'CASS'). The assessment order for AY 2012-13 u/s 143(3) of the Act was passed

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

carry out, improve, work, develop, administer, manage, control or maintain in Bihar and elsewhere all types of roads, highways, express routes, paths, streets, bridges, sideways, tunnels and other infrastructure works. The case was selected for scrutiny through Computer Assisted Scrutiny Selection (in short 'CASS'). The assessment order for AY 2012-13 u/s 143(3) of the Act was passed

BIHAR STATE ROAD DEVELOPMENT CORPORATION LTD,PATNA vs. ACIT, CIR-2, P)ATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

carry out, improve, work, develop, administer, manage, control or maintain in Bihar and elsewhere all types of roads, highways, express routes, paths, streets, bridges, sideways, tunnels and other infrastructure works. The case was selected for scrutiny through Computer Assisted Scrutiny Selection (in short 'CASS'). The assessment order for AY 2012-13 u/s 143(3) of the Act was passed

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

carry out, improve, work, develop, administer, manage, control or maintain in Bihar and elsewhere all types of roads, highways, express routes, paths, streets, bridges, sideways, tunnels and other infrastructure works. The case was selected for scrutiny through Computer Assisted Scrutiny Selection (in short 'CASS'). The assessment order for AY 2012-13 u/s 143(3) of the Act was passed