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9 results for “disallowance”+ Section 10(46)clear

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Key Topics

Section 25019Section 143(3)14Deduction8Section 2637Section 376Section 80I6TDS6Section 36(1)(va)4Section 1473Section 40

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

ITA 334/PAT/2024[2017-18]Status: DisposedITAT Patna24 Jul 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

10. For that the appellant shall place any other point/points at the time of hearing of the appeal.” VI. ITA No. 335/PAT/2024; AY 2018-19: “1. For that the grounds of appeal hereto are without prejudice to each other. 2. For that the appellate order dated 24/01/2024 bearing DIN & Order No: ITBA/NFAC/S/250/2023-24/1060086826(1) passed under Section 250 of the Income

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

3
Addition to Income2
Limitation/Time-bar2
ITA 335/PAT/2024[2018-19]Status: DisposedITAT Patna24 Jul 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

10. For that the appellant shall place any other point/points at the time of hearing of the appeal.” VI. ITA No. 335/PAT/2024; AY 2018-19: “1. For that the grounds of appeal hereto are without prejudice to each other. 2. For that the appellate order dated 24/01/2024 bearing DIN & Order No: ITBA/NFAC/S/250/2023-24/1060086826(1) passed under Section 250 of the Income

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

ITA 330/PAT/2024[2012-13]Status: DisposedITAT Patna24 Jul 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

10. For that the appellant shall place any other point/points at the time of hearing of the appeal.” VI. ITA No. 335/PAT/2024; AY 2018-19: “1. For that the grounds of appeal hereto are without prejudice to each other. 2. For that the appellate order dated 24/01/2024 bearing DIN & Order No: ITBA/NFAC/S/250/2023-24/1060086826(1) passed under Section 250 of the Income

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

ITA 331/PAT/2024[2013-14]Status: DisposedITAT Patna24 Jul 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

10. For that the appellant shall place any other point/points at the time of hearing of the appeal.” VI. ITA No. 335/PAT/2024; AY 2018-19: “1. For that the grounds of appeal hereto are without prejudice to each other. 2. For that the appellate order dated 24/01/2024 bearing DIN & Order No: ITBA/NFAC/S/250/2023-24/1060086826(1) passed under Section 250 of the Income

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

ITA 332/PAT/2024[2014-15]Status: DisposedITAT Patna24 Jul 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

10. For that the appellant shall place any other point/points at the time of hearing of the appeal.” VI. ITA No. 335/PAT/2024; AY 2018-19: “1. For that the grounds of appeal hereto are without prejudice to each other. 2. For that the appellate order dated 24/01/2024 bearing DIN & Order No: ITBA/NFAC/S/250/2023-24/1060086826(1) passed under Section 250 of the Income

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

ITA 333/PAT/2024[2014-15]Status: DisposedITAT Patna24 Jul 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

10. For that the appellant shall place any other point/points at the time of hearing of the appeal.” VI. ITA No. 335/PAT/2024; AY 2018-19: “1. For that the grounds of appeal hereto are without prejudice to each other. 2. For that the appellate order dated 24/01/2024 bearing DIN & Order No: ITBA/NFAC/S/250/2023-24/1060086826(1) passed under Section 250 of the Income

SIS LIMITED,PATNA vs. ACIT, DELHI

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

ITA 341/PAT/2024[2018-19]Status: DisposedITAT Patna16 Jan 2026AY 2018-19

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

Section 143(1)(a)Section 143(2)Section 250Section 36(1)(va)Section 43B

46,25,56,430/- . The case of the assessee was selected for scrutiny under CASS and notice u/s 143(2) of the Act dated 22.09.2019 was issued to the assessee. Subsequently, other statutory notices were issued to the assessee. During the course of assessment proceedings, it was observed from Form No. 3CD report, at 20(b) an amount

ANIL KUMAR,NALANDA vs. ITO, WARD- 2 (3), BIHARSHARIF

In the result, the appeal of the assessee is allowed

ITA 361/PAT/2023[2014-15]Status: DisposedITAT Patna03 Oct 2024AY 2014-15

Bench: Shri Rajpal Yadav & Shri Dr. Manish Boradi.T.A. No. 361/Pat/2023 Assessment Year: 2014-15 Anil Kumar National Faceless Assessment Centre M/S Raj Trading Company, Nfac, Delhi Harnaut, Nalanda, Patna-803110 Vs Bihar [Pan : Azopc268H] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent)

For Appellant: Shri AK Rastogi, Sr. AdvFor Respondent: Shri Ashwani Kumar, Sr. DR
Section 144BSection 147Section 194JSection 40

46 days. The assessee had filed an application for condonation of delay. Perusal of the same indicates that the assessee did not came to know about the impugned order as he is not well versed with the technology advancement about the notices of hearing given through mails. When the ITA No.361/Pat.2023 Anil Kumar; A.Y. 2014-15 assessee was asked

NORTH BIHAR POWER DISTRUBUTION CO. LTD,PATNA vs. PR. CIT-1, PATNA

In the result, appeal of the assessee is allowed

ITA 224/PAT/2022[2017-18]Status: DisposedITAT Patna30 Mar 2023AY 2017-18

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2017-18

For Appellant: Shri Ankit Kumar,FCAFor Respondent: Smt. Rinku Singh, Addl. CIT, DR
Section 143(3)Section 263Section 263(1)Section 263(2)

46,52,052/-. Case of the assessee was selected for complete scrutiny under CASS for which statutory notices were issued and served on the assessee and were duly complied with. Assessment was completed u/s. 143(3) of the Act determining total loss at Rs.807,63,74,159/- after making an addition of Rs.48