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]

rectification. The Ld. A.R submitted that the AO has issued notice u/s 142(1) of the Act dated 13.11.2019 thereby the assessee was requested to show cause as to why corresponding addition should not be made in your income for A.Y. 2012-13 in view of non declaration of income from capital gain in the return

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]

rectification. The Ld. A.R submitted that the AO has issued notice u/s 142(1) of the Act dated 13.11.2019 thereby the assessee was requested to show cause as to why corresponding addition should not be made in your income for A.Y. 2012-13 in view of non declaration of income from capital gain in the return

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]

rectification. The Ld. A.R submitted that the AO has issued notice u/s 142(1) of the Act dated 13.11.2019 thereby the assessee was requested to show cause as to why corresponding addition should not be made in your income for A.Y. 2012-13 in view of non declaration of income from capital gain in the return

SIS CASH SERVICES PRIVATE LIMITED,PATNA vs. ADIT, CPC, BANGALORE, BANGALORE

In the result, this appeal of assessee is dismissed

u/s. 154 of the Act was beyond the scope of such section. The main thrust of the argument here is that the rectification was carried out vide order dated 01.07.2022, whereas the Hon'ble Supreme Court's order in Checkmate Services P. Ltd. (supra) was dated 12.10.2022 i.e. the rectification order pre-dates the Checkmate Services (supra) order. Thus

DCIT, CIRCLE-1, PATNA vs. M/S ALKEM LABORATORIES LTD, PATNA

In the result, the appeal of the revenue is dismissed

disallowance made u/s. 14A of the Act. However, on perusal of order passed u/s. 154 of the Act, we find that no such addition/disallowance made u/s.14A of the Act. The ld. Departmental Representative was fair enough to accept that this ground has been raised wrongly. We, therefore, dismiss ground no. 3 raised by the revenue as infructuous. 11. Ground

DEEPAK KUMAR,MUZAFFARPUR vs. CPC, BENGALURU

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

154 of the Act. The adjustments made were based on the original report on Form No. 3CD which formed part of the record and held that the revised Form No. 3CD filed by the assessee was inadmissible as evidence and dismissed the appeal of the assessee. 4. Aggrieved with the order of the Ld. CIT(A), the assessee has filed

AJAY KUMAR GHOSH,PATNA vs. ACIT, CIRCLE-4, PATNA

In the result, the appeal of the assessee is allowed

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

154 of the Income Tax Act that the intention to rectify the assessment order was intimated to the assessee vide a notice dated 18.12.2018 and the copy of this notice has been placed on record at page no. 13 of the paper book. In the alleged show-cause notice, the ld. Assessing Officer has proposed the rectification under two heads

DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 PATNA, PATNA vs. GANADHIPATI CONSTRUCTION PVT LTD, PATNA

In the result, all the appeals of the Revenue in ITA No

Bench: Shri Rajpal Yadav & Dr. Manish Borad

rectification order u/s 154 dated 83-87 17.02.2023. (x) Copy of Letter dated 24/12/2021 to A.O. 88 (xi) Copy of the notice u/s 153A for the A.Y.2017-18 8 89-90 along with the copy of the return filed. (xii) Copy of the circular dated 11/04/1955. 91 (xiii) Copy of activities undertaken by the appellant pursuant 92-100 to contract awarded

DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1,PATNA, PATNA vs. GANADHIPATI CONSTRUCTION PVT LTD, PATNA

In the result, all the appeals of the Revenue in ITA No

Bench: Shri Rajpal Yadav & Dr. Manish Borad

rectification order u/s 154 dated 83-87 17.02.2023. (x) Copy of Letter dated 24/12/2021 to A.O. 88 (xi) Copy of the notice u/s 153A for the A.Y.2017-18 8 89-90 along with the copy of the return filed. (xii) Copy of the circular dated 11/04/1955. 91 (xiii) Copy of activities undertaken by the appellant pursuant 92-100 to contract awarded

DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1, PATNA, PATNA vs. GANADHIPATI CONSTRUCTION PVT LTD, PATNA

In the result, all the appeals of the Revenue in ITA No

Bench: Shri Rajpal Yadav & Dr. Manish Borad

rectification order u/s 154 dated 83-87 17.02.2023. (x) Copy of Letter dated 24/12/2021 to A.O. 88 (xi) Copy of the notice u/s 153A for the A.Y.2017-18 8 89-90 along with the copy of the return filed. (xii) Copy of the circular dated 11/04/1955. 91 (xiii) Copy of activities undertaken by the appellant pursuant 92-100 to contract awarded

DY COMMISSIONER OF INCOME TAX, PATNA vs. GANADHIPATI CONSTRUCTION PVT LTD, PATNA

In the result, all the appeals of the Revenue in ITA No

Bench: Shri Rajpal Yadav & Dr. Manish Borad

rectification order u/s 154 dated 83-87 17.02.2023. (x) Copy of Letter dated 24/12/2021 to A.O. 88 (xi) Copy of the notice u/s 153A for the A.Y.2017-18 8 89-90 along with the copy of the return filed. (xii) Copy of the circular dated 11/04/1955. 91 (xiii) Copy of activities undertaken by the appellant pursuant 92-100 to contract awarded

KUMAR SAURABH,WEST BENGAL vs. ITO WARD 4 (1), PATNA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Dr. Manish Boradi.T.A. No.345/Pat/2023 Assessment Year: 2019-20

rectification order passed u/s 154 of The Income Tax Act, 1961 by the Ld. Asst. Director of Income Tax, CPC, Bengaluru is contrary to the law and facts of the case, hence liable to be quashed. 2) That the NFAC, has erred in upholding the non-granting of the foreign tax credit of Rs. 349,286/- as claimed

I.T.O., WARD 3(3), AURANGABAD vs. RAM BRIKSH SINGH, AURANGABAD

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

Bench: Sri Rajpal Yadav & Dr. Manish Borad

disallowance made by the AO and held that assessing officer should recompute remuneration including interest income on bank and post deposits made by the firm. 5. On due consideration of the above facts, we are of the view that the power of rectification u/s 154

ITO, WARD-3(3), AURANGABAD vs. M/S SAMRAT FUEL ENTERPRISES, ROHTAS

In the result, the appeal of the revenue is dismissed

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No.37/Pat/2018 Assessment Year: 2010-11 Income Tax Officer, Ward-3(3), ………. Appellant Vs. M/S. Samrat Fuel Enterprises ………… Respondent (Pan: Aarfs0206P) Appearances By: Shri Ashwani Kumar, Sr. Dr Appeared For Appellant Shri Rajesh Mahajan, Ca Appeared For Respondent. Date Of Concluding The Hearing : 11.07.2024 Date Of Pronouncing The Order : 14.08.2024 Order Per Dr. Manish Borad: This Appeal Filed By The Revenue Pertaining To The Assessment Year (In Short “Ay”) 2010-11 Is Directed Against The Order Passed U/S 250(6) Of The Income Tax Act, 1961 In Short The “Act”) By Ld. Commissioner Of Income-Tax (Appeal)-1, Patna [In Short Ld. “Cit(A)”] Dated 05.12.2017 Arising Out Of The Assessment Order Framed U/S 143(3) Of The Act By Ito, Ward-3(3), Gaya Dated 27.12.2012. I.T.A. No. 01/Pat/2023 A Y: 2013-14, Suman Kr. Singh

154 of the Act. 4. We observe that the assessee is a partnership firm and furnished its return of income for AY 2010-11 on 2nd October, 2010 declaring total income of Rs.5,86,794/-. Case selected for scrutiny through manual selection and assessment u/s. 143(3) of the Act completed on 27.12.2012 assessing income at Rs.6,67,794/-. Later

RAINBOW ESTATES P LTD,BANDAR BACHICHA vs. CPC, BANGLORE

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

154 of the Act on 16.12.2022 but the same was rejected by CPC on the same date. The assessee filed the appeal against the processing of the return before the Ld. CIT(A) but vide order dated 23.06.2023, the appeal of the assessee was dismissed without allowing sufficient opportunity of being heard to the assessee. It is stated that

JEEVAN DEEP CHARITABLE TRUST,MADHUBANI vs. ITO (EXEMPTION) WARD, MUZAFFARPUR, MUZAFFARPUR

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

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

rectification return by providing registration details u/s 12A of the Act in part A general to claim the exemption u/s 11 of the Act. Being aggrieved and dissatisfied with the impugned order, the present appeal has been preferred. 2. Ld. Counsel for the assessee challenges the impugned order thereby submitting that the appellant is a charitable Trust engaged in running

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

In the result, the appeal of the assessee is partly allowed

Bench: Shri P.M. Jagtap, Vice- & Shri A.T. Varkey

disallowance of depreciation could not have been done vide the proceedings u/s.154, where two opinions are possible on an issue. This ground of the assessee deserves to be dismissed since the depreciation was wrongly allowed vide the previous 154 proceedings dated 27.04.2015. From a perusal of the order passed u/s. 143(3) dated 04.03.2015, it is seen that

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)

u/s 154 of the Act was dismissed by the Ld. AO. 2 Vikramshila Dugdh Utpadak Sahkar Sangh Ltd. 1.2 Aggrieved with this action, the assessee approached the Ld. CIT(A), who also agreed with the action of the Ld. AO and denied claim with the following findings: “5. In the instant case, the matter pertains to calculation of unadjusted depreciation