ARUN CONSTRUCTION,BHAGALPUR vs. ACIT, CIRCLE-1, BHAGALPUR

In the result, all the appeals (ITA Nos

section 145(3) is not applicable. The income estimated in the manner provided u/s 144 of the I. T Act, 1961 @ 8% is arbitrary and unjust. The addition as made is fit to be deleted. (iii) For that in the facts and circumstances of the case, the disallowances of bonafide and legitimate deduction available to the assessee

RUSHATAM KHAN,PURNEA vs. ACIT, CIRCLE-3, PURNEA

In the result, both the appeals of the assessee for AYs 2013-

Bench: Sri Manish Borad & Sri Sonjoy Sarma

disallowing Rs. 5,14,090/- 10% of total development expenses taken by the appellant in calculation of capital gain. 7. For that the CIT (Appeal) grossly erred in passing ex-parte order confirming levy and demand of interest u/s 234A, 234B, 234C levied and demanded in the order passed by the Ld. assessing officer is unjustified and illegal

RUSHATAM KHAN,PURNEA vs. ACIT, CIRCLE-3, PURNEA

In the result, both the appeals of the assessee for AYs 2013-

Bench: Sri Manish Borad & Sri Sonjoy Sarma

disallowing Rs. 5,14,090/- 10% of total development expenses taken by the appellant in calculation of capital gain. 7. For that the CIT (Appeal) grossly erred in passing ex-parte order confirming levy and demand of interest u/s 234A, 234B, 234C levied and demanded in the order passed by the Ld. assessing officer is unjustified and illegal