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

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

B] Whether the Tribunal is right in law in holding that the addition should be based on the incriminating material found during the course of search under new procedure of assessment 19 Assessment Year: 2012-2013 & C.O. No. 04/PAT/2022 (in ITA No. 110/PAT/2019) Assessment Year: 2012-2013 Sonamoti Agrotech Pvt. Limited u/s 153A which is different from earlier procedure

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

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

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

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

Bench: Shri Rajpal Yadav & Dr. Manish Borad

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

Bench: Shri Rajpal Yadav & Dr. Manish Borad

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

Bench: Shri Rajpal Yadav & Dr. Manish Borad

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

Bench: Shri Rajpal Yadav & Dr. Manish Borad

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