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32 results for “disallowance”+ Section 10(38)clear

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Key Topics

Section 143(3)29Section 26325Section 25022Section 153A20Addition to Income19Section 14714Section 80I14Section 43B11Section 13210Survey u/s 133A

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

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

ITA 328/PAT/2018[2013-14]Status: HeardITAT Patna22 Jul 2022AY 2013-14

Bench: Sri Manish Borad & Sri Sonjoy Sarma

Section 234ASection 250(6)Section 271(1)(c)

38,338/- assessed by Ld. assessing officer against the returned income of Rs.13,23,730/-. 2. For that the CIT (Appeal) erred in passing ex-parte order confirming disallowance & additions of Rs. 12,578/- i.e. 10% of direct expenses Rs.1,25,780/- of M/s Khan Brothers discussed, disallowed and added as per Para A of the order passed

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

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

ITA 329/PAT/2018[2014-15]Status: Heard

Showing 1–20 of 32 · Page 1 of 2

10
Disallowance9
Natural Justice7
ITAT Patna
22 Jul 2022
AY 2014-15

Bench: Sri Manish Borad & Sri Sonjoy Sarma

Section 234ASection 250(6)Section 271(1)(c)

38,338/- assessed by Ld. assessing officer against the returned income of Rs.13,23,730/-. 2. For that the CIT (Appeal) erred in passing ex-parte order confirming disallowance & additions of Rs. 12,578/- i.e. 10% of direct expenses Rs.1,25,780/- of M/s Khan Brothers discussed, disallowed and added as per Para A of the order passed

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

10,592/-. 12. The second issue for consideration is disallowance of expenditure at Rs.2,38,705/-. We observe that the assessee has declared professional income of Rs.21,90,890/-and after claiming the expenditure has shown that income at Rs.8,56,740/-. However, the Id. AO has applied the provisions of section

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

10,592/-. 12. The second issue for consideration is disallowance of expenditure at Rs.2,38,705/-. We observe that the assessee has declared professional income of Rs.21,90,890/-and after claiming the expenditure has shown that income at Rs.8,56,740/-. However, the Id. AO has applied the provisions of section

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

10,592/-. 12. The second issue for consideration is disallowance of expenditure at Rs.2,38,705/-. We observe that the assessee has declared professional income of Rs.21,90,890/-and after claiming the expenditure has shown that income at Rs.8,56,740/-. However, the Id. AO has applied the provisions of section

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

10,592/-. 12. The second issue for consideration is disallowance of expenditure at Rs.2,38,705/-. We observe that the assessee has declared professional income of Rs.21,90,890/-and after claiming the expenditure has shown that income at Rs.8,56,740/-. However, the Id. AO has applied the provisions of section

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

10,592/-. 12. The second issue for consideration is disallowance of expenditure at Rs.2,38,705/-. We observe that the assessee has declared professional income of Rs.21,90,890/-and after claiming the expenditure has shown that income at Rs.8,56,740/-. However, the Id. AO has applied the provisions of section

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

10,592/-. 12. The second issue for consideration is disallowance of expenditure at Rs.2,38,705/-. We observe that the assessee has declared professional income of Rs.21,90,890/-and after claiming the expenditure has shown that income at Rs.8,56,740/-. However, the Id. AO has applied the provisions of section

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

10,592/-. 12. The second issue for consideration is disallowance of expenditure at Rs.2,38,705/-. We observe that the assessee has declared professional income of Rs.21,90,890/-and after claiming the expenditure has shown that income at Rs.8,56,740/-. However, the Id. AO has applied the provisions of section

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

10,592/-. 12. The second issue for consideration is disallowance of expenditure at Rs.2,38,705/-. We observe that the assessee has declared professional income of Rs.21,90,890/-and after claiming the expenditure has shown that income at Rs.8,56,740/-. However, the Id. AO has applied the provisions of section

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

10,592/-. 12. The second issue for consideration is disallowance of expenditure at Rs.2,38,705/-. We observe that the assessee has declared professional income of Rs.21,90,890/-and after claiming the expenditure has shown that income at Rs.8,56,740/-. However, the Id. AO has applied the provisions of section

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

10,592/-. 12. The second issue for consideration is disallowance of expenditure at Rs.2,38,705/-. We observe that the assessee has declared professional income of Rs.21,90,890/-and after claiming the expenditure has shown that income at Rs.8,56,740/-. However, the Id. AO has applied the provisions of section

RAVI LOCHAN SINGH,PATNA vs. ITO, WARD-5(1), PATNA

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

ITA 1/PAT/2021[2012-13]Status: DisposedITAT Patna17 May 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 194HSection 40

section 40(a)(ia) on the ground that TDS was not deducted. The assessee has filed evidence, copy of the return of Dr. Sitasaran Singh for A.Y. 2012- 13 with regard to payment of Rs.3,38,970/-. In A.Y. 2012-13, similarly copy of the return of Ravi Lochan Singh HUF for showing that rental income received from the assessee

RAVI LOCHAN SINGH,PATNA vs. ITO, WARD-5(1), PATNA

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

ITA 2/PAT/2021[2013-14]Status: DisposedITAT Patna17 May 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

Section 194HSection 40

section 40(a)(ia) on the ground that TDS was not deducted. The assessee has filed evidence, copy of the return of Dr. Sitasaran Singh for A.Y. 2012- 13 with regard to payment of Rs.3,38,970/-. In A.Y. 2012-13, similarly copy of the return of Ravi Lochan Singh HUF for showing that rental income received from the assessee

MOHAMMAD SAIDULLAH,EAST CHAMPARAN vs. ITO, WARD- 1 (3), MOTIHARI

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

ITA 245/PAT/2025[2017-18]Status: DisposedITAT Patna10 Dec 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 250Section 56(2)(x)Section 68

10. For that other grounds, if any, will be urged at the time of hearing.” 3. Brief facts of the case are that the assessee runs a retail outlet of cooking gas agency in the name of Ansar Indane Gramin Vitrak at Adapur. The assessee had e-filed his return of income showing total income

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL , PATNA

In the result, all the appeals of the assessee bearing

ITA 356/PAT/2024[2017-18]Status: DisposedITAT Patna16 Oct 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

GANADHIPATI CONSTRUCTION PVT LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 357/PAT/2024[2018-19]Status: DisposedITAT Patna16 Oct 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 358/PAT/2024[2019-20]Status: DisposedITAT Patna16 Oct 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 359/PAT/2024[2020-21]Status: DisposedITAT Patna16 Oct 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

GANADHIPATI CONSTRUCTION PRIVATE LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 360/PAT/2024[2021-22]Status: DisposedITAT Patna16 Oct 2024AY 2021-22

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves