PRASHANT PACKAGING PVT.LTD,PATNA vs. DCIT/ACIT, CIR-2, PATNA, PATNA

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

ii) that the payments were made bonafide and in consideration of a genuine transactions as advances either for processing the positives of the film or acquiring the rights of exhibition of feature films. Thus, indisputably, such payments were allowable as deduction being revenue expenses incurred wholly and exclusively for business. The only issue to be considered is whether the same

PUNRASAR JUTE PARK LIMITED,PURNEA vs. CIT, PURNEA

In the result, the appeal of the assessee is allowed

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

4)(iv) claimed and allowed on generation and sale of steam by assessee was to be disallowed, since all relevant material in relation to issue of deduction in respect of steam power generation was available on record before AO during original scrutiny assessment and there was no omission or failure to disclose truly and fully all primary material facts

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

10. For that the ld. Commissioner of Income Tax (Appeal) as well as the Ld. assessing officer has erred in disallowing Rs.66,47,34,169/- on the account of deduction claimed u/s 80IA of the Act due to interest income from Fixed Deposit, Saving Account and other income. 11. For that the appellant shall place any other point/points

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

10. For that the ld. Commissioner of Income Tax (Appeal) as well as the Ld. assessing officer has erred in disallowing Rs.66,47,34,169/- on the account of deduction claimed u/s 80IA of the Act due to interest income from Fixed Deposit, Saving Account and other income. 11. For that the appellant shall place any other point/points

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

10. For that the ld. Commissioner of Income Tax (Appeal) as well as the Ld. assessing officer has erred in disallowing Rs.66,47,34,169/- on the account of deduction claimed u/s 80IA of the Act due to interest income from Fixed Deposit, Saving Account and other income. 11. For that the appellant shall place any other point/points

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

10. For that the ld. Commissioner of Income Tax (Appeal) as well as the Ld. assessing officer has erred in disallowing Rs.66,47,34,169/- on the account of deduction claimed u/s 80IA of the Act due to interest income from Fixed Deposit, Saving Account and other income. 11. For that the appellant shall place any other point/points

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

10. For that the ld. Commissioner of Income Tax (Appeal) as well as the Ld. assessing officer has erred in disallowing Rs.66,47,34,169/- on the account of deduction claimed u/s 80IA of the Act due to interest income from Fixed Deposit, Saving Account and other income. 11. For that the appellant shall place any other point/points

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

10. For that the ld. Commissioner of Income Tax (Appeal) as well as the Ld. assessing officer has erred in disallowing Rs.66,47,34,169/- on the account of deduction claimed u/s 80IA of the Act due to interest income from Fixed Deposit, Saving Account and other income. 11. For that the appellant shall place any other point/points

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

ii) 16,88,598/-, in respect of disallowance computed at the rate of 10% on Freight & wages expenses, Miscellaneous expenses, travelling and conveyance expenses etc. 6. In the appellate proceedings, the learned CIT (A) partly allowed the appeal of the assessee by deleting the first addition of ₹8,02,45,293/- made by the learned Assessing Officer under Section

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

ITA No. 17/Pat/2023;

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)

4 6. We have heard rival contentions and perused the record placed before us. The assessee has raised legal ground challenging the validity of the assessment proceedings carried out under section 153A of the Act contending that addition made in the assessment orders in question are not based on any incriminating material found during the course of search. Reliance

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

ITA No. 17/Pat/2023;

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)

4 6. We have heard rival contentions and perused the record placed before us. The assessee has raised legal ground challenging the validity of the assessment proceedings carried out under section 153A of the Act contending that addition made in the assessment orders in question are not based on any incriminating material found during the course of search. Reliance

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

ITA No. 17/Pat/2023;

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)

4 6. We have heard rival contentions and perused the record placed before us. The assessee has raised legal ground challenging the validity of the assessment proceedings carried out under section 153A of the Act contending that addition made in the assessment orders in question are not based on any incriminating material found during the course of search. Reliance

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

ITA No. 17/Pat/2023;

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)

4 6. We have heard rival contentions and perused the record placed before us. The assessee has raised legal ground challenging the validity of the assessment proceedings carried out under section 153A of the Act contending that addition made in the assessment orders in question are not based on any incriminating material found during the course of search. Reliance

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

ITA No. 17/Pat/2023;

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)

4 6. We have heard rival contentions and perused the record placed before us. The assessee has raised legal ground challenging the validity of the assessment proceedings carried out under section 153A of the Act contending that addition made in the assessment orders in question are not based on any incriminating material found during the course of search. Reliance

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

ITA No. 17/Pat/2023;

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)

4 6. We have heard rival contentions and perused the record placed before us. The assessee has raised legal ground challenging the validity of the assessment proceedings carried out under section 153A of the Act contending that addition made in the assessment orders in question are not based on any incriminating material found during the course of search. Reliance

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

ITA No. 17/Pat/2023;

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)

4 6. We have heard rival contentions and perused the record placed before us. The assessee has raised legal ground challenging the validity of the assessment proceedings carried out under section 153A of the Act contending that addition made in the assessment orders in question are not based on any incriminating material found during the course of search. Reliance

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

ITA No. 17/Pat/2023;

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)

4 6. We have heard rival contentions and perused the record placed before us. The assessee has raised legal ground challenging the validity of the assessment proceedings carried out under section 153A of the Act contending that addition made in the assessment orders in question are not based on any incriminating material found during the course of search. Reliance

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

ITA No. 17/Pat/2023;

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)

4 6. We have heard rival contentions and perused the record placed before us. The assessee has raised legal ground challenging the validity of the assessment proceedings carried out under section 153A of the Act contending that addition made in the assessment orders in question are not based on any incriminating material found during the course of search. Reliance