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 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

ACIT, CENTRAL CIRCLE-1, PATNA vs. SONAMOTI AGROTECH PVT LTD, PATNA

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

131. 6. Ld. Counsel for the assessee while impugned the order of the ld. CIT(Appeals) on this fold submitted that the assessee is not disputing about the search carried out upon it, but during the course of search, the search party discovered certain inventory of books of account/documents inventoried as Annexure ‘A’ and such annexure is available at page

DINA NATH YADAV,PATNA vs. ITO WARD - 4(2), PATNA

Appeal of the assessee is allowed for statistical purposes

Bench: SHRI PRADIP KUAMR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

131 of the Act to the District Land Acquisition Officer, Patna and his statement under oath was recorded. Through this statement, the said Officer categorically mentioned that the land in question was not acquired under compulsory acquisition. These finding prompted the Ld. CIT(A) to uphold the findings of Ld. AO. 1.4 Further aggrieved with this action, the assessee

ACIT, CENTRAL CIRCLE-3, PATNA, PATNA vs. RADHA MOHAN ROY, PURNEA

In the result, the appeal of the Revenue is dismissed and CO of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Acit, Central Circle-3, Patna Radha Mohan Roy, 6Th Floor, Room No.602 Mohan Nivas At Chopra Bazar, Central Revenue Building Ramnagar, Farshi Banmanki, Vs. (Annexe), Beer Chand Patel Purnea, Bihari-854102 Marg, Patna, Bihar-800001 (Appellant) (Respondent) Pan No. Buzpr3181H Co No. 03/Pat/2025 (Arising In Ita No. 264/Pat/2025 For A.Y. 2019-20) Acit, Central Circle-3, Patna Radha Mohan Roy, 6Th Floor, Room No.602 Mohan Nivas At Chopra Bazar, Central Revenue Building Ramnagar, Farshi Banmanki, Vs. (Annexe), Beer Chand Patel Purnea, Bihari-854102 Marg, Patna, Bihar-800001 (Applicant) (Respondent) Assessee By : S/Shri A.K. Rastogi, Rakesh Kumar, Ars Revenue By : Shri Md. Ah Chowdhary, Dr Date Of Hearing: 26.11.2025 Date Of Pronouncement: 28.11.2025 O R D E R Per Rajesh Kumar, Am:

131(1)(d) was issued by the investigation Wing to QRT Purnea for enquiry. The enquiry was conducted by them and consequently the intercepted cash of ₹40 lacs was requisition u/s 132A of the Act on 20.10.2020 by the Department and deposited in the PDA account of PDA. Investigation Wing, Patna. The assessee accepted the ownership for the cash. Based

ITO, WARD-2(1), BEGUSARAI vs. SHRI PREM CHAND KESHRI, LAKHISARAI

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

Bench: Sri Sanjay Garg & Sri Rajesh Kumar

Section 40A(3) of the Act and submission made by AR of the assessee which revealed that the assessee has violated the provision in making the payment against the purchase of the goods only to the amount of Page 2 of 4 I.T.A. No.: 99/PAT/2020 Assessment Year: 2015-16 Shri Prem Chand Keshri. Rs. 150000/- as detailed above