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

13. That the appellant states that the Department has never raised any doubt regarding the activities of the appellant and hence they ought to accept the deduction claimed under Section 80-IA of the Act. 14. That the appellant states that it is also entitled to claim deduction under Section 80-IA of the Act on interest income received from

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

13. That the appellant states that the Department has never raised any doubt regarding the activities of the appellant and hence they ought to accept the deduction claimed under Section 80-IA of the Act. 14. That the appellant states that it is also entitled to claim deduction under Section 80-IA of the Act on interest income received from

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

13. That the appellant states that the Department has never raised any doubt regarding the activities of the appellant and hence they ought to accept the deduction claimed under Section 80-IA of the Act. 14. That the appellant states that it is also entitled to claim deduction under Section 80-IA of the Act on interest income received from

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

13. That the appellant states that the Department has never raised any doubt regarding the activities of the appellant and hence they ought to accept the deduction claimed under Section 80-IA of the Act. 14. That the appellant states that it is also entitled to claim deduction under Section 80-IA of the Act on interest income received from

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

13. That the appellant states that the Department has never raised any doubt regarding the activities of the appellant and hence they ought to accept the deduction claimed under Section 80-IA of the Act. 14. That the appellant states that it is also entitled to claim deduction under Section 80-IA of the Act on interest income received from

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

13. That the appellant states that the Department has never raised any doubt regarding the activities of the appellant and hence they ought to accept the deduction claimed under Section 80-IA of the Act. 14. That the appellant states that it is also entitled to claim deduction under Section 80-IA of the Act on interest income received from

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

In the result, all the appeals of the assessee bearing

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

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

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

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

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

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

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

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

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

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

ACIT, PATNA vs. NEW ERA SOCIAL DEVELOPMENT WELFARE SOCIETY, PATNA

Appeal is treated as allowed for statistical purposes

C of other details assessee has claimed that it is registered under section 12A/12AA vide registration number 32 dated 4th January 1988 in its ITR. But assessee did not submit copy of certificate of registration after giving several opportunities to justify its claim i.e. Details of project and institution run by assessee, for which it has claimed exemption under section

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

In the result, this appeal of assessee is dismissed

c) Whether the Income-tax Appellate Tribunal erred in law and in facts in holding that amendment made section 36(1)(va) and section 43B of the Income-tax Act vide Finance Act, 2021 (No.13 of 2021) is applicable retrospectively?\"[Para 2.1]\n“In view of the law emerging from the decision of the Supreme Court in Checkmate Services

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

In the result, the appeal of the assessee is dismissed

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

c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal filed on or before or after the 1st day of June, 1988, the powers of the Commissioner under this sub-section shall extend and shall be deemed always to have extended to such matters

JCIT(IN-SITU), CIRCLE-1, PATNA, PATNA vs. TECHNOCULTURE BUILDING CENTRE PRIVATE LIMITED, PATNA

In the result, appeal of the Revenue is allowed for statistical purposes\nand Cross Objection filed by the assessee is dismissed

disallowance of the deduction, even if the payment was made before the due date\nfor filing the ROI. We need to remind ourselves that this is exactly the case in the present\nappeal. The judgment reinforced the distinction between employer and employee\ncontributions. While an employer's contributions could be governed by section 43B of the\nAct, employees' contributions

SHASHI KRISHNA EDUCATIONAL AVAM WELFARE SOCIETY,PATNA vs. AO, PATNA

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

13 are only applicable for\ndetermining income. These sections do not have provision for\ndeduction of expenditure, but allow entire income as exempt,\nprovided provisions of the relevant sections are followed. Audit\nnoticed in 12 cases in Maharashtra and Karnataka that ITD denied\nexemptions under section 11, but allowed deductions for expenditure\nto the extent of Rs. 322.42 crore involving

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

13 of the paper book. In the alleged show-cause notice, the ld. Assessing Officer has proposed the rectification under two heads and those proposals contained in this alleged notice read as under:- 2 Assessment Year: 2013-2014 Ajay Kumar Ghosh “Nature of mistake proposed to be rectified:- On perusal of assessment record for A.Y. 2013-14, it has been

PRABHAT KUMAR,PATNA vs. ACIT, CIRCLE-4, PATNA

Appeal is allowed\nfor statistical purposes

3) of the Act after making the following additions:\n(a) Disallowance on account of cost Long Term Capital Gains at Rs.\n1,72,18,004/-\n(b) Rs. 91,61,983/- added after estimating income on the basis of gross\nreceipts, in the absence of books of accounts.\n(c) Rs. 8,85,666/- added on account of difference