PRABHAT KUMAR,PATNA vs. ACIT, CIRCLE-4, PATNA

Appeal is allowed\nfor statistical purposes

1) passed under Section 143(3) of the\nAct by the Id. assessing officer, viz. the Assistant Commissioner of Income Tax,\nCircle-4, Patna, is bad both in law and on facts.\n4. For that the appellant was not given any opportunity, much less sufficient\nopportunity, to put forth his contentions and place evidences henceforth at the time\nof assessment

RANI DEVI,PATNA vs. INCOME TAX OFFICER, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowed the claim of Rs.50,000/- under chapter VIA of the Act on account of non-submission/evidence filed by the assessee. Finally, the ld. Assessing Officer determined the total assessed income of the assessee at Rs.51,39,945/- and initiated penalty proceedings under section 270A of the Act. 6. Aggrieved with the assessment order, the assessee filed an appeal

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

In the result, the appeal is dismissed

Bench: Shri George Mathan & Shri Rakesh Mishra

1: It is submitted that the AO completed the assessment u/s 143(3) while making the addition u/s 144. The order is contradictory and bad, both in law and on facts. I.T.A. No.: 715/PAT/2024 Assessment Year: 2017-18 Seema Srivastava. It is noted that the submission of the appellant is not ground wise. The same is clear from the submission