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

144 read with Section 147 of the Act for Assessment Year 2013-14 by the ld. assessing officer, viz. the Assistant Commissioner of Income Tax, Circle 2, Patna, is bad both in law and on facts. I.T.A. Nos.: 330, 331, 332, 333, 334 & 335/PAT/2024 AYs: 2012-13, 2013-14, 2014-15, 2014-15, 2017-18 & 2018-19 Bihar State Road

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

144 read with Section 147 of the Act for Assessment Year 2013-14 by the ld. assessing officer, viz. the Assistant Commissioner of Income Tax, Circle 2, Patna, is bad both in law and on facts. I.T.A. Nos.: 330, 331, 332, 333, 334 & 335/PAT/2024 AYs: 2012-13, 2013-14, 2014-15, 2014-15, 2017-18 & 2018-19 Bihar State Road

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

144 read with Section 147 of the Act for Assessment Year 2013-14 by the ld. assessing officer, viz. the Assistant Commissioner of Income Tax, Circle 2, Patna, is bad both in law and on facts. I.T.A. Nos.: 330, 331, 332, 333, 334 & 335/PAT/2024 AYs: 2012-13, 2013-14, 2014-15, 2014-15, 2017-18 & 2018-19 Bihar State Road

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

144 read with Section 147 of the Act for Assessment Year 2013-14 by the ld. assessing officer, viz. the Assistant Commissioner of Income Tax, Circle 2, Patna, is bad both in law and on facts. I.T.A. Nos.: 330, 331, 332, 333, 334 & 335/PAT/2024 AYs: 2012-13, 2013-14, 2014-15, 2014-15, 2017-18 & 2018-19 Bihar State Road

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

144 read with Section 147 of the Act for Assessment Year 2013-14 by the ld. assessing officer, viz. the Assistant Commissioner of Income Tax, Circle 2, Patna, is bad both in law and on facts. I.T.A. Nos.: 330, 331, 332, 333, 334 & 335/PAT/2024 AYs: 2012-13, 2013-14, 2014-15, 2014-15, 2017-18 & 2018-19 Bihar State Road

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]

144 of the Act are applicable only when the assessee does cooperate and does not furnish any details/information and then it does not require to issue any notice u/s 143(2) of the Act but the facts in the instant case are different. We therefore do not find any infirmity in the order of Ld. CIT(A) and accordingly same

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]

144 of the Act are applicable only when the assessee does cooperate and does not furnish any details/information and then it does not require to issue any notice u/s 143(2) of the Act but the facts in the instant case are different. We therefore do not find any infirmity in the order of Ld. CIT(A) and accordingly same

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]

144 of the Act are applicable only when the assessee does cooperate and does not furnish any details/information and then it does not require to issue any notice u/s 143(2) of the Act but the facts in the instant case are different. We therefore do not find any infirmity in the order of Ld. CIT(A) and accordingly same

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]

144 of the Act are applicable only when the assessee does cooperate and does not furnish any details/information and then it does not require to issue any notice u/s 143(2) of the Act but the facts in the instant case are different. We therefore do not find any infirmity in the order of Ld. CIT(A) and accordingly same

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]

144 of the Act are applicable only when the assessee does cooperate and does not furnish any details/information and then it does not require to issue any notice u/s 143(2) of the Act but the facts in the instant case are different. We therefore do not find any infirmity in the order of Ld. CIT(A) and accordingly same

PARAS NATH GUPTA,RAMNA ROAD , GAYA vs. ASSISTANT COMMISSIONER OF INCOME TAX, DC/AC CIRCLE-I

In the result, the appeal filed by the assessee is partly allowed in\nview of the above directions

disallowance\nof the expenses without any reason, is unjustified and unreasonable.\n7. For that the learned A.O. has erred in making addition of Rs.\n1,65,09,996/- on account of additional estimated income, which is\nunjustified and unreasonable and therefore the same may be deleted.\n8. For that the learned A.O. has erred in calculating Net Profit

PREM KUMAR GOUTAM,LAKHISARAI vs. ITO WARD- 2 (5), LAKHISARAI

In the result, the appeal of the assessee is allowed

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

144 read with section 143(3) on 24.12.2019. The ld. Assessing Officer has made two additions under section 69C of the Income Tax Act. These additions are that the assessee has made a payment of Rs.76,000/- to the Mining Department, Rs.25,000/- as VAT andRs.2,500/- 2 Assessment Year: 2017-2018 Prem Kumar Goutam as professional tax. The assessee

ARANYA CLEARERS,GAYA vs. ITO, WARD-3(1), GAYA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

144 read with section 143(3) of the Income Tax Act. Ld. Assessing Officer has determined the taxable income of the assessee at Rs.61,50,860/-. He made three additions to the income of the assessee. The computation made at the end of the assessment order reads as under:- Total income as per return Rs.8,24,100/- Addition: (i)Contract

WHALE BLUE HI TECH PRIVATE LIMITED (FORMERLY KNOWN AS CZAR CONSTRUCTIONS PVT LTD),PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, PATNA., PATNA

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

Bench: the Ld. CIT(A) also as there to the Ld. CIT(A) was constrained to pass an exparte order since the assessee did not respond to notices fixing the case for hearing.

section 144 of the Act at a total income of Rs. 3,15,00,409/-. The Ld. AO is seen to have passed an exparte order on the ground that no compliance was made to notices fixing the case for hearing. The assessee met with similar fate before the Ld. CIT(A) also as there

PAVAN KUMAR BHAGAT,SAHARSA vs. ITO, WARD-3(4), SAHARSA, SAHARA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

144 read with Section 147 of the Act by the Ld. assessing officer is far from best judgment assessment as envisaged in law. 8. For that the Id assessing officer has erred in not taking into consideration the return of income filed under Section 148 of the Act on the sole ground that the same was filed after the specified

SEEMA SRIVASTAVA,PATNA vs. ITO,DC/AC-6, PATNA, PATNA

In the result, the appeal is dismissed

Bench: Shri George Mathan & Shri Rakesh Mishra

section 144 in last para of the assessment order appears to be an inadvertent mistake which needs to be ignored. Therefore, this ground is dismissed. 6.1 Ground Nos. 2 & 3 pertain to addition of Rs. 2,58,34,383/- as long term capital gain by disallowing

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

Appeal is treated as allowed for statistical purposes

disallowed by the undersigned. After due consideration of facts & circumstances and verification of documents available in this office, the income of the assessee AOP/BOI is computed u/s 144 i.e. Best Judgment Assessment as Rs. 5,80,39,300/-.” 1.2 Aggrieved with this action, the assessee approached the Ld. CIT(A), who has in principle supported the action

MAHENDRA PRASAD,EAST CHAMPARAN vs. ASSESSMENT UNIT, ITD, DELHI, DELHI

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

Bench: Shri George Mathan & Shri Rakesh Mishra

144 of the Act. During the appeal before the Ld. CIT(A), the assessee did not provide additional documentation, written submission or evidence to challenge the Ld. AO’s estimated margin or to justify lower rate. Therefore, the Ld. AO’s estimation of 8% rate was treated as fair even though section 44AD of the Act is not applicable