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38 results for “disallowance”+ Cash Depositclear

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Key Topics

Addition to Income31Section 25029Section 153A25Cash Deposit19Section 143(2)16Disallowance16Section 143(3)14Demonetization13Section 13211Section 147

BIR BABU PANDEY,GOPALGANJ vs. ITO WARD 2(4), SIWAN

ITA 223/PAT/2024[2017-18]Status: DisposedITAT Patna07 Jul 2025AY 2017-18
Section 143(2)Section 40Section 69A

disallowance of cash deposit during demonetization period is not legal and therefore fifty percent of quantification of disallowance Rs.17,13,500/- is arbitrary

SANOJ KUMAR SINGH ,HAJIPUR vs. ITO, WARD-1(3) , VAISHALI

The appeal of the revenue stands dismissed

ITA 366/PAT/2025[2017-18]Status: DisposedITAT Patna05 Jan 2026AY 2017-18

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI RAJESH KUMAR (Accountant Member)

Section 143(2)

Showing 1–20 of 38 · Page 1 of 2

11
Survey u/s 133A11
Section 6810
Section 250
Section 68

deposited into the bank was out of cash available in the cash book which is ultimately out of cash sales effected by the assessee during the year. However, the Assessing Officer computed the disallowance

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 18/PAT/2023[2014-15]Status: DisposedITAT Patna11 Aug 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

cash deposit at Rs.2,10,592/- and disallowance of expenditure at Rs.2,38,705/-. I.T.A. Nos. 17 to 23/Pat/2023 Assessment

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 19/PAT/2023[2015-16]Status: DisposedITAT Patna11 Aug 2023AY 2015-16

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

cash deposit at Rs.2,10,592/- and disallowance of expenditure at Rs.2,38,705/-. I.T.A. Nos. 17 to 23/Pat/2023 Assessment

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 20/PAT/2023[2016-17]Status: DisposedITAT Patna11 Aug 2023AY 2016-17

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

cash deposit at Rs.2,10,592/- and disallowance of expenditure at Rs.2,38,705/-. I.T.A. Nos. 17 to 23/Pat/2023 Assessment

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 21/PAT/2023[2017-18]Status: DisposedITAT Patna11 Aug 2023AY 2017-18

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

cash deposit at Rs.2,10,592/- and disallowance of expenditure at Rs.2,38,705/-. I.T.A. Nos. 17 to 23/Pat/2023 Assessment

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 22/PAT/2023[2018-19]Status: DisposedITAT Patna11 Aug 2023AY 2018-19

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

cash deposit at Rs.2,10,592/- and disallowance of expenditure at Rs.2,38,705/-. I.T.A. Nos. 17 to 23/Pat/2023 Assessment

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 23/PAT/2023[2019-20]Status: DisposedITAT Patna11 Aug 2023AY 2019-20

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

cash deposit at Rs.2,10,592/- and disallowance of expenditure at Rs.2,38,705/-. I.T.A. Nos. 17 to 23/Pat/2023 Assessment

UDAY SHANKAR ARUN,GAYA vs. ACIT CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 25/PAT/2023[2016-17]Status: DisposedITAT Patna11 Aug 2023AY 2016-17

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

cash deposit at Rs.2,10,592/- and disallowance of expenditure at Rs.2,38,705/-. I.T.A. Nos. 17 to 23/Pat/2023 Assessment

UDAY SHANKAR ARUN,GAYA vs. ACIT CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 26/PAT/2023[2018-19]Status: DisposedITAT Patna11 Aug 2023AY 2018-19

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

cash deposit at Rs.2,10,592/- and disallowance of expenditure at Rs.2,38,705/-. I.T.A. Nos. 17 to 23/Pat/2023 Assessment

UDAY SHANKAR ARUN,GAYA vs. ACIT CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 27/PAT/2023[2019-20]Status: DisposedITAT Patna11 Aug 2023AY 2019-20

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

cash deposit at Rs.2,10,592/- and disallowance of expenditure at Rs.2,38,705/-. I.T.A. Nos. 17 to 23/Pat/2023 Assessment

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 17/PAT/2023[2013-14]Status: DisposedITAT Patna11 Aug 2023AY 2013-14

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

cash deposit at Rs.2,10,592/- and disallowance of expenditure at Rs.2,38,705/-. I.T.A. Nos. 17 to 23/Pat/2023 Assessment

LAVANYA ESTATES PRIVATE LIMITED,PATNA vs. ITW WARD 2 (1) PATNA, PATNA

In the result, the appeal of the assessee is allowed

ITA 342/PAT/2023[2017-18]Status: DisposedITAT Patna18 Nov 2024AY 2017-18

Bench: Shri Rajpal Yadav & Shri Rajesh Kumari.T.A. No. 342/Pat/2023 Assessment Year: 2017-18 Lavanya Estates Private Limited Vs Income Tax Officer, Kasim Colonydargah Road Ward 2(1), Mahendru, Sultanganj, Lok Nayak Bhawan, Dakbanglow, Patna-800 001 Patna, Bihar-800 006 [Pan : Aadcl0333R] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent)

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Ajay Kr. Shukla, DR
Section 142(1)Section 143(2)Section 143(3)Section 154

deposited huge cash into its bank account during demonetization period though it was not stated in the notice that whether it was limited scrutiny or complete scrutiny. The case of the assessee supported by the decision of Tribunal, Delhi Bench in case of Dev Milk Foods Pvt. Ltd. Vs. ACIT in ITA No. 6767/Del/2019 dated 12.06.2020, held as under

SANJAY KUMAR ALIAS SANJAY KR. YADAV vs. DCIT,

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

ITA 79/PAT/2016[2010-11]Status: DisposedITAT Patna19 Sept 2019AY 2010-11

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am Sanjay Kumar Vs. Dcit, Circle-6, Patna Alias Sanjay Kumar Yadav, Prop. Hotel Palika & Wine Shop, Goria Toli, Station Road, Patna स्थायी लेखा सं./Pan No. : Afypk 5085 L निर्धारिती की ओर से /Assessee By : Shri Nishant Maitin, Ca राजस्व की ओर से /Revenue By : Shri Inderjit Singh, Cit-Dr

For Appellant: Shri Nishant Maitin, CAFor Respondent: Shri Inderjit Singh, CIT-DR
Section 144

cash deposit into bank account (III) For that the humble appellant craves for leave of the Hon’ble ITAT, Patna Bench Patna to take raise press plead and /or argue any other ground or grounds as may arise hereinafter or during the hearing of the appeal: RELIEFS CLAIMED A. The impugned assessment order be kindly quashed, cancelled, annulled

RANI DEVI,PATNA vs. INCOME TAX OFFICER, PATNA

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

ITA 308/PAT/2025[2017-18]Status: DisposedITAT Patna25 Nov 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 145(3)Section 250Section 44ASection 69ASection 80C

cash ITA No.: 308/PAT/2025 Assessment Year: 2017-18 Rani Devi deposit made during the demonetization period. Therefore, the ld. Assessing Officer treated Rs.15,50,000/- as unexplained and added the same to the total income of the assessee under section 69A of the Income Tax Act and further income was determined by applying net profit @ 8% on the total turnover/receipt

PAVAN KUMAR BHAGAT,SAHARSA vs. ITO, WARD-3(4), SAHARSA, SAHARA

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

ITA 281/PAT/2024[2017-18]Status: DisposedITAT Patna02 Sept 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 143(2)Section 144Section 147Section 148Section 250Section 37Section 69A

cash deposits have been consistently made in the bank in whole year. 13. For that the Ld. Commissioner of Income Tax (Appeal) as well as the Ld. assessing officer has erred in not disclosing to the appellant, as to how the said sum relates to demonetized notes deposited during demonetization period. 14. For that the Ld. Commissioner of Income

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

ITA 299/PAT/2024[2017-18]Status: DisposedITAT Patna01 Jan 2025AY 2017-18

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

Section 11Section 115Section 12ASection 250Section 69Section 69A

disallowance unless the prescription in the Section as mandated is not satisfied. 5. For that the learned assessing officer has erred in adding a sum of 31,78,100 on account of cash deposits

ZAIMUR RAHMAN,EAST CHAMPARAN vs. INCOME TAX DEPARTMENT, NFAC, DELHI

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

ITA 321/PAT/2025[2015-16]Status: DisposedITAT Patna07 Oct 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 144BSection 147Section 148Section 149Section 250Section 68Section 69A

deposits aggregating to Rs.62,25,000 in State Bank of India during the Financial Year 2014-15 corresponding to Assessment Year 2015-16 is unexplained money under section 69A read with section 115BBE of the Act and assessed the same under the Act. 10. For that the ld. Commissioner of Income Tax (Appeal) as well as the ld. assessing officer

DIVYA PRAKASH,BHOJPUR vs. PR. CIT-1, PATNA

In the result, the appeal of the assessee is dismissed

ITA 24/PAT/2022[2017-18]Status: DisposedITAT Patna12 Oct 2023AY 2017-18

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

Section 143(2)Section 143(3)Section 263Section 40A(3)Section 80C

cash deposit in his bank account during demonetization period. In support of his claim statement of bank account, books of accounts and sale and purchase bills and invoices were produced. Books of account so produced were cross checked and examined on test check basis. The case was 2 Assessment Year: 2017-2018 Divya Prakash discussed and heard with

MITHILESH PRASAD,MUZAFFARPUR vs. ITO, WARD- 3 (3), SAMASTIPUR

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

ITA 427/PAT/2025[2017-18]Status: DisposedITAT Patna12 Jan 2026AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.427/Pat/2025 Assessment Year: 2017-18 Mithilesh Prasad…………….………………. …………………....Appellant S/O Ram Bhakta Baitha, Damodarpur, Muzaffarpur, Bihar-842001. [Pan: Ankpp5641D] Vs. Ito, Ward-3(3), Samastipur…....……………..………………….…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 08, 2026 Date Of Pronouncing The Order : January 12, 2026 आदेश / Order Per Sonjoy Sarma: The Present Appeal Filed By The Assessee Is Directed Against The Order Dated 01.08.2025 Passed By The Nfac, Delhi U/S 250 Of The Income Tax Act, 1961 (The ‘Act’) For The Assessment Year 2017-18. 2. Brief Facts Of The Case Are That The Assessee Is A Dealer Of M/S Indian Oil Corporation Limited (Ioc) & Derives Income From The Sale Of Lpg Cylinders. For The Assessment Year 2017–18, The Assessee Filed His Return Of Income Declaring A Total Income Of ₹6,04,460. During The Course Of Assessment Proceedings, The Assessing Officer Made Various

Section 115BSection 250Section 69A

disallowance of expenses claimed in the Profit & Loss Account amounting to ₹617878/- 3. Cash deposits of ₹63,29,000 during