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]

237 (Bom) , Sanjeev Kumar Aggarwal vs .DCIT (2016) 70 ITA Nos. 96 & 98/PAT/2021 C.O Nos. 2 & 3/ PAT/2021 AY: 2012-13,2013-14 ,2016-17 Kumar Arunodaya taxmann.com 265 (Chandigarh-Trib) and CIT vs. Bihari Lal Agarwal (2013) 33 taxmann.com 553 (Allahabad) have decided the issue that assessment framed is invalid sans notice u/s 143(2) of the Act which

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]

237 (Bom) , Sanjeev Kumar Aggarwal vs .DCIT (2016) 70 ITA Nos. 96 & 98/PAT/2021 C.O Nos. 2 & 3/ PAT/2021 AY: 2012-13,2013-14 ,2016-17 Kumar Arunodaya taxmann.com 265 (Chandigarh-Trib) and CIT vs. Bihari Lal Agarwal (2013) 33 taxmann.com 553 (Allahabad) have decided the issue that assessment framed is invalid sans notice u/s 143(2) of the Act which

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]

237 (Bom) , Sanjeev Kumar Aggarwal vs .DCIT (2016) 70 ITA Nos. 96 & 98/PAT/2021 C.O Nos. 2 & 3/ PAT/2021 AY: 2012-13,2013-14 ,2016-17 Kumar Arunodaya taxmann.com 265 (Chandigarh-Trib) and CIT vs. Bihari Lal Agarwal (2013) 33 taxmann.com 553 (Allahabad) have decided the issue that assessment framed is invalid sans notice u/s 143(2) of the Act which

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]

237 (Bom) , Sanjeev Kumar Aggarwal vs .DCIT (2016) 70 ITA Nos. 96 & 98/PAT/2021 C.O Nos. 2 & 3/ PAT/2021 AY: 2012-13,2013-14 ,2016-17 Kumar Arunodaya taxmann.com 265 (Chandigarh-Trib) and CIT vs. Bihari Lal Agarwal (2013) 33 taxmann.com 553 (Allahabad) have decided the issue that assessment framed is invalid sans notice u/s 143(2) of the Act which

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]

237 (Bom) , Sanjeev Kumar Aggarwal vs .DCIT (2016) 70 ITA Nos. 96 & 98/PAT/2021 C.O Nos. 2 & 3/ PAT/2021 AY: 2012-13,2013-14 ,2016-17 Kumar Arunodaya taxmann.com 265 (Chandigarh-Trib) and CIT vs. Bihari Lal Agarwal (2013) 33 taxmann.com 553 (Allahabad) have decided the issue that assessment framed is invalid sans notice u/s 143(2) of the Act which

JCIT(IN-SITU), CIRCLE-1, PATNA, PATNA vs. TECHNOCULTURE BUILDING CENTRE PRIVATE LIMITED, PATNA

In the result, appeal of the Revenue is allowed for statistical purposes\nand Cross Objection filed by the assessee is dismissed

disallowance of the deduction, even if the payment was made before the due date\nfor filing the ROI. We need to remind ourselves that this is exactly the case in the present\nappeal. The judgment reinforced the distinction between employer and employee\ncontributions. While an employer's contributions could be governed by section 43B of the\nAct, employees' contributions