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

disallowance made by the Ld. AO and appeal of the assessee was dismissed. 9. Before us, the assessee has filed the additional ground along with the written submissions which are reproduced as under: “1. That the appellant states that the present appeal has arose in respect of the order of assessment dated 02.08.2016 passed under Section 143(3

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

disallowance made by the Ld. AO and appeal of the assessee was dismissed. 9. Before us, the assessee has filed the additional ground along with the written submissions which are reproduced as under: “1. That the appellant states that the present appeal has arose in respect of the order of assessment dated 02.08.2016 passed under Section 143(3

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

disallowance made by the Ld. AO and appeal of the assessee was dismissed. 9. Before us, the assessee has filed the additional ground along with the written submissions which are reproduced as under: “1. That the appellant states that the present appeal has arose in respect of the order of assessment dated 02.08.2016 passed under Section 143(3

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

disallowance made by the Ld. AO and appeal of the assessee was dismissed. 9. Before us, the assessee has filed the additional ground along with the written submissions which are reproduced as under: “1. That the appellant states that the present appeal has arose in respect of the order of assessment dated 02.08.2016 passed under Section 143(3

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

section 143(3) was passed disallowing the deduction to certain extent of Rs. 3.65 crores from the total claim made

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

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

143(3) of the Act was passed by AO making disallowance u/s 40A(3) amounting to Rs. 5,15,169/- on account of cash bonus paid to the employees.\n3. Aggrieved by the said order, the assessee preferred an appeal before the Ld. CIT(A) wherein also the appeal of the assessee has been dismissed.\nBeing aggrieved and dissatisfied

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

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

143(2) of the Act which were also referred by the Ld. CIT(A). Considering the ratio laid down in the above decisions, we hold that the Ld. CIT(A) has rightly allowed the appeal of the assessee on legal issue. Accordingly we uphold the order of Ld. CIT(A) by dismissing the appeal of the revenue. 18. Insofar

DCIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

143(2) of the Act which were also referred by the Ld. CIT(A). Considering the ratio laid down in the above decisions, we hold that the Ld. CIT(A) has rightly allowed the appeal of the assessee on legal issue. Accordingly we uphold the order of Ld. CIT(A) by dismissing the appeal of the revenue. 18. Insofar

KUMAR ARUNOSAYA,PATNA vs. A.O., CIRCLE-6, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

143(2) of the Act which were also referred by the Ld. CIT(A). Considering the ratio laid down in the above decisions, we hold that the Ld. CIT(A) has rightly allowed the appeal of the assessee on legal issue. Accordingly we uphold the order of Ld. CIT(A) by dismissing the appeal of the revenue. 18. Insofar

ACIT, CENTRAL CIRCLE-2, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

143(2) of the Act which were also referred by the Ld. CIT(A). Considering the ratio laid down in the above decisions, we hold that the Ld. CIT(A) has rightly allowed the appeal of the assessee on legal issue. Accordingly we uphold the order of Ld. CIT(A) by dismissing the appeal of the revenue. 18. Insofar

KUMAR ARUNODAYA,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX - 6, PATNA [NEW – DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, PATNA], PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

143(2) of the Act which were also referred by the Ld. CIT(A). Considering the ratio laid down in the above decisions, we hold that the Ld. CIT(A) has rightly allowed the appeal of the assessee on legal issue. Accordingly we uphold the order of Ld. CIT(A) by dismissing the appeal of the revenue. 18. Insofar

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MUZAFFARPUR, MUZAFFARPUR vs. AJIT KUMAR, BETTIAH

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

Bench: Shri George Mathan & Shri Rakesh Mishra

section 40A(3) are not applicable. 2. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A)-3, Patna erred in not Including the Issue In the remand order Issued by him for examination of the undisclosed receipt from business of the assessee. 3. That on the facts and in the circumstances

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

In the result, this appeal of assessee is dismissed

3) and the assessment order in the present case is under section 143(1)(a) of the IT Act, makes no difference to the principle involved in this matter. The ITAT decision does not discuss why this circumstance constitutes a distinguishing feature based on which the ratio of Checkmate Services (P.) Ltd. (supra) could be departed from.” [Para 7]\nBoth

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

143(3) of the Act for A.Ys. 2017-18 to 2020-21 were set aside with a direction to pass fresh order after conducting proper inquiries including third party inquiries and investigation into the claim of the assessee-company, examination of seized material available with him and if ld. Assessing Officer considers, then he may invoke the provision of section

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

143(3) of the Act for A.Ys. 2017-18 to 2020-21 were set aside with a direction to pass fresh order after conducting proper inquiries including third party inquiries and investigation into the claim of the assessee-company, examination of seized material available with him and if ld. Assessing Officer considers, then he may invoke the provision of section

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

143(3) of the Act for A.Ys. 2017-18 to 2020-21 were set aside with a direction to pass fresh order after conducting proper inquiries including third party inquiries and investigation into the claim of the assessee-company, examination of seized material available with him and if ld. Assessing Officer considers, then he may invoke the provision of section

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

143(3) of the Act for A.Ys. 2017-18 to 2020-21 were set aside with a direction to pass fresh order after conducting proper inquiries including third party inquiries and investigation into the claim of the assessee-company, examination of seized material available with him and if ld. Assessing Officer considers, then he may invoke the provision of section

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

143(3) of the Act for A.Ys. 2017-18 to 2020-21 were set aside with a direction to pass fresh order after conducting proper inquiries including third party inquiries and investigation into the claim of the assessee-company, examination of seized material available with him and if ld. Assessing Officer considers, then he may invoke the provision of section