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7 results for “disallowance”+ Section 149(1)(b)clear

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Key Topics

Section 80I24Section 801A12Section 139(1)8Section 1326Addition to Income6Section 2505Section 153C4Section 1534Section 1394Deduction

KISHORI CAPITAL MARKETS PVT. LTD.,BBD BAGH (EAST) vs. ITO WARD 2(1), PATNA, LOK NAYAK BHAWAN

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

ITA 249/PAT/2023[2015-16]Status: DisposedITAT Patna06 Nov 2024AY 2015-16

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 143(2)Section 143(3)Section 147Section 148Section 14ASection 250

disallowance of Rs. 2,05,14,580/- has been dismissed but allowed the appeal of the assessee by allowing the credit for pre-assessment taxes paid and accordingly, the appeal has been dismissed. Being aggrieved and dissatisfied with the impugned order, the present appeal has been preferred. 1.1. The ld. Counsel for the assessee challenges the impugned order on various

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Search & Seizure4

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

ITA 63/PAT/2021[2017-18]Status: DisposedITAT Patna30 Aug 2023AY 2017-18

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

Section 132Section 153Section 153C

149 taxmann.com 399) and held that no addition is sustainable in the assessment under section 153A without discovery of any Assessment Years: 2016-2017 & 2017-2018 & C.O. Nos. 1 & 2/PAT/2022 (in ITA 62 & 63/PAT/2021) Assessment years: 2016-2017 & 2017-2018 Broadson Commodities Pvt. Limited incriminating material. This aspect was first considered by the Hon’ble Delhi High Court

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

ITA 62/PAT/2021[2016-17]Status: DisposedITAT Patna30 Aug 2023AY 2016-17

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

Section 132Section 153Section 153C

149 taxmann.com 399) and held that no addition is sustainable in the assessment under section 153A without discovery of any Assessment Years: 2016-2017 & 2017-2018 & C.O. Nos. 1 & 2/PAT/2022 (in ITA 62 & 63/PAT/2021) Assessment years: 2016-2017 & 2017-2018 Broadson Commodities Pvt. Limited incriminating material. This aspect was first considered by the Hon’ble Delhi High Court

DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 PATNA, PATNA vs. GANADHIPATI CONSTRUCTION PVT LTD, PATNA

In the result, all the appeals of the Revenue in ITA No

ITA 299/PAT/2023[2020-21]Status: DisposedITAT Patna15 Oct 2024AY 2020-21

Bench: Shri Rajpal Yadav & Dr. Manish Borad

For Appellant: Shri AK Rastogi, ARFor Respondent: Shri Rinku Singh, DR
Section 132Section 139Section 139(1)Section 153ASection 250Section 801ASection 80I

B, Fraser Building (Annexee), Beer Road, Patna, Patna-800001, Bihar Chand Patel Path, Patna, [PAN : AADCM2976R] Patna-800001, Bihar, अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent) Assessee by : Shri AK Rastogi, AR Revenue by : Shri Rinku Singh, DR सुनवाई की तारीख/Date of Hearing : 23.09.2024 घोषणा की तारीख /Date of Pronouncement : 15.10.2024 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT

DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1, PATNA, PATNA vs. GANADHIPATI CONSTRUCTION PVT LTD, PATNA

In the result, all the appeals of the Revenue in ITA No

ITA 297/PAT/2023[2018-19]Status: DisposedITAT Patna15 Oct 2024AY 2018-19

Bench: Shri Rajpal Yadav & Dr. Manish Borad

For Appellant: Shri AK Rastogi, ARFor Respondent: Shri Rinku Singh, DR
Section 132Section 139Section 139(1)Section 153ASection 250Section 801ASection 80I

B, Fraser Building (Annexee), Beer Road, Patna, Patna-800001, Bihar Chand Patel Path, Patna, [PAN : AADCM2976R] Patna-800001, Bihar, अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent) Assessee by : Shri AK Rastogi, AR Revenue by : Shri Rinku Singh, DR सुनवाई की तारीख/Date of Hearing : 23.09.2024 घोषणा की तारीख /Date of Pronouncement : 15.10.2024 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT

DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1,PATNA, PATNA vs. GANADHIPATI CONSTRUCTION PVT LTD, PATNA

In the result, all the appeals of the Revenue in ITA No

ITA 294/PAT/2023[2021-22]Status: DisposedITAT Patna15 Oct 2024AY 2021-22

Bench: Shri Rajpal Yadav & Dr. Manish Borad

For Appellant: Shri AK Rastogi, ARFor Respondent: Shri Rinku Singh, DR
Section 132Section 139Section 139(1)Section 153ASection 250Section 801ASection 80I

B, Fraser Building (Annexee), Beer Road, Patna, Patna-800001, Bihar Chand Patel Path, Patna, [PAN : AADCM2976R] Patna-800001, Bihar, अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent) Assessee by : Shri AK Rastogi, AR Revenue by : Shri Rinku Singh, DR सुनवाई की तारीख/Date of Hearing : 23.09.2024 घोषणा की तारीख /Date of Pronouncement : 15.10.2024 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT

DY COMMISSIONER OF INCOME TAX, PATNA vs. GANADHIPATI CONSTRUCTION PVT LTD, PATNA

In the result, all the appeals of the Revenue in ITA No

ITA 298/PAT/2023[2019-20]Status: DisposedITAT Patna15 Oct 2024AY 2019-20

Bench: Shri Rajpal Yadav & Dr. Manish Borad

For Appellant: Shri AK Rastogi, ARFor Respondent: Shri Rinku Singh, DR
Section 132Section 139Section 139(1)Section 153ASection 250Section 801ASection 80I

B, Fraser Building (Annexee), Beer Road, Patna, Patna-800001, Bihar Chand Patel Path, Patna, [PAN : AADCM2976R] Patna-800001, Bihar, अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent) Assessee by : Shri AK Rastogi, AR Revenue by : Shri Rinku Singh, DR सुनवाई की तारीख/Date of Hearing : 23.09.2024 घोषणा की तारीख /Date of Pronouncement : 15.10.2024 आदेश/O R D E R PER DR. MANISH BORAD, ACCOUNTANT