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41 results for “disallowance”+ Section 31(1)clear

Sorted by relevance

Mumbai3,216Delhi2,853Chennai858Ahmedabad691Bangalore616Jaipur555Hyderabad522Kolkata492Pune327Chandigarh281Indore230Raipur227Surat190Rajkot177Visakhapatnam137Cochin137Amritsar120Nagpur103Lucknow98SC88Allahabad65Guwahati65Jodhpur54Ranchi53Panaji49Cuttack46Patna41Agra40Dehradun23Jabalpur11Varanasi7A.K. SIKRI ROHINTON FALI NARIMAN2MADAN B. LOKUR S.A. BOBDE1H.L. DATTU S.A. BOBDE1ASHOK BHAN DALVEER BHANDARI1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1

Key Topics

Section 25036Section 143(3)34Section 26326Addition to Income22Section 153A21Deduction13Disallowance12Survey u/s 133A11Section 13210TDS

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ITO WARD 2(1) PATNA, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 330/PAT/2024[2012-13]Status: DisposedITAT Patna24 Jul 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

31-3-2014 was to be allowed as deduction under section 37(1)" Copy of judgments is enclosed. 7. That the appellant states that in the above order of assessment, the Id assessing officer, without giving the appellant any opportunity much less sufficient opportunity, held that the amount of Rs.66,47,34,169/- claimed as deduction under Section

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Showing 1–20 of 41 · Page 1 of 3

10
Section 54F8
Section 142(1)7
ITA 331/PAT/2024[2013-14]Status: DisposedITAT Patna24 Jul 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

31-3-2014 was to be allowed as deduction under section 37(1)" Copy of judgments is enclosed. 7. That the appellant states that in the above order of assessment, the Id assessing officer, without giving the appellant any opportunity much less sufficient opportunity, held that the amount of Rs.66,47,34,169/- claimed as deduction under Section

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 332/PAT/2024[2014-15]Status: DisposedITAT Patna24 Jul 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

31-3-2014 was to be allowed as deduction under section 37(1)" Copy of judgments is enclosed. 7. That the appellant states that in the above order of assessment, the Id assessing officer, without giving the appellant any opportunity much less sufficient opportunity, held that the amount of Rs.66,47,34,169/- claimed as deduction under Section

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ACIT, COR-2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 334/PAT/2024[2017-18]Status: DisposedITAT Patna24 Jul 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

31-3-2014 was to be allowed as deduction under section 37(1)" Copy of judgments is enclosed. 7. That the appellant states that in the above order of assessment, the Id assessing officer, without giving the appellant any opportunity much less sufficient opportunity, held that the amount of Rs.66,47,34,169/- claimed as deduction under Section

BIHAR STATE ROAD DEVELOPMENT CORPN.LTD.,PATNA vs. CIT (APPEAL), DELHI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 335/PAT/2024[2018-19]Status: DisposedITAT Patna24 Jul 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

31-3-2014 was to be allowed as deduction under section 37(1)" Copy of judgments is enclosed. 7. That the appellant states that in the above order of assessment, the Id assessing officer, without giving the appellant any opportunity much less sufficient opportunity, held that the amount of Rs.66,47,34,169/- claimed as deduction under Section

BIHAR STATE ROAD DEVELOPMENT CORPORATION LTD,PATNA vs. ACIT, CIR-2, P)ATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

ITA 333/PAT/2024[2014-15]Status: DisposedITAT Patna24 Jul 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 37Section 80I

31-3-2014 was to be allowed as deduction under section 37(1)" Copy of judgments is enclosed. 7. That the appellant states that in the above order of assessment, the Id assessing officer, without giving the appellant any opportunity much less sufficient opportunity, held that the amount of Rs.66,47,34,169/- claimed as deduction under Section

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

ITA 359/PAT/2024[2020-21]Status: DisposedITAT Patna16 Oct 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

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

ITA 357/PAT/2024[2018-19]Status: DisposedITAT Patna16 Oct 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

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

ITA 356/PAT/2024[2017-18]Status: DisposedITAT Patna16 Oct 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

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

ITA 358/PAT/2024[2019-20]Status: DisposedITAT Patna16 Oct 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

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

ITA 360/PAT/2024[2021-22]Status: DisposedITAT Patna16 Oct 2024AY 2021-22

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

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

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

In the result, the appeal of the Revenue is partly allowed

ITA 10/PAT/2015[2009-10]Status: DisposedITAT Patna17 Oct 2023AY 2009-10

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

Section 142(1)Section 143(2)Section 271(1)(b)Section 40A(3)

31-05-2008 PNB-9926 821336 1,50,000/- Subhash Kumar 08-09-2008 PNB-9926 797767 5,00,000/- Subodh Kumar 08-07-2008 SBI-347 735727 6,1 1,600/- Vinod Chandra 14-07-2008 Dena-285 975914 1,47,000/- Vinod Kumar 20-11-2008 PNB-9926 797772 2,00,000/- TOTAL 1,44,87,045/- Signed

SONA GOLD AGROCHEM PVT LTD,PATNA vs. ADCIR, CPC

In the result, the appeal of the assessee stands dismissed”

ITA 88/PAT/2021[2019-20]Status: DisposedITAT Patna31 May 2023AY 2019-20

Bench: Shri Rajpal Yadav, Vice- & Dr. Manish Borad

Section 143(1)Section 143(1)(a)

31, 2023 O R D E R Per Dr. Manish Borad, Accountant Member:- This appeal at the instance of assessee for assessment year 2019-20 is directed against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 15.09.2021, which is arising out of the order under section 143(1) of 1

SANOJ KUMAR SINGH ,HAJIPUR vs. ITO, WARD-1(3) , VAISHALI

The appeal of the revenue stands dismissed

ITA 366/PAT/2025[2017-18]Status: DisposedITAT Patna05 Jan 2026AY 2017-18

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI RAJESH KUMAR (Accountant Member)

Section 143(2)Section 250Section 68

Section 68 of the Act as unexplained cash credit u/s 68 of the Act. The Assessing Officer computed the disallowance merely on an estimation basis, the As- sessing Officer noted that total turnover/sales of the assessee during the year were Rs. 5,07,59,673/- out of which the assessee has deposited cash to the tune of Rs. 1

SUNIL KUMAR SINGH,PATNA vs. ITO, WARD- 6 (1), PATNA

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

ITA 390/PAT/2025[2018-19]Status: DisposedITAT Patna15 Jan 2026AY 2018-19

Bench: the sale of immovable properties on which long term capital gain was derived.

Section 250Section 251(2)Section 3Section 54BSection 54F

disallowing deduction claimed under Section 54F of the Act for Rs. 3,02,11,651/- and three other additions were made as per section 143(1)(a) of the Act for Rs. 11,64,260/-, as per para 3.1.1, Rs. 1,75,000/- and as per para 3.3 of Rs. 2,05,609/-. 3. Aggrieved from the above order

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 17/PAT/2023[2013-14]Status: DisposedITAT Patna11 Aug 2023AY 2013-14

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

1) of the Act and get them audited under section 44AB of the Act and furnish a report thereof as provided under section 44ADA of the Act. Since in the instant case, the assessee is having professional income and net income declared is less than 50% of the gross professional receipts and books of accounts are not audited under section

UDAY SHANKAR ARUN,GAYA vs. ACIT CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 27/PAT/2023[2019-20]Status: DisposedITAT Patna11 Aug 2023AY 2019-20

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

1) of the Act and get them audited under section 44AB of the Act and furnish a report thereof as provided under section 44ADA of the Act. Since in the instant case, the assessee is having professional income and net income declared is less than 50% of the gross professional receipts and books of accounts are not audited under section

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 22/PAT/2023[2018-19]Status: DisposedITAT Patna11 Aug 2023AY 2018-19

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

1) of the Act and get them audited under section 44AB of the Act and furnish a report thereof as provided under section 44ADA of the Act. Since in the instant case, the assessee is having professional income and net income declared is less than 50% of the gross professional receipts and books of accounts are not audited under section

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 21/PAT/2023[2017-18]Status: DisposedITAT Patna11 Aug 2023AY 2017-18

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

1) of the Act and get them audited under section 44AB of the Act and furnish a report thereof as provided under section 44ADA of the Act. Since in the instant case, the assessee is having professional income and net income declared is less than 50% of the gross professional receipts and books of accounts are not audited under section

SUNITA KUMARI,GAYA vs. ACIT, CENTRAL CIRCLE-2, PATNA

ITA No. 17/Pat/2023;

ITA 19/PAT/2023[2015-16]Status: DisposedITAT Patna11 Aug 2023AY 2015-16

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Dr. Manish Borad, Hon’Blei.T.A. Nos. 17 To 23/Pat/2023 Assessment Years: 2013-14 To 2019-20 Sunita Kumari Acit, Central Circle-2, Patna Mir Abu Saleh Road Vs Kotwali Bihar - 823001 [Pan: Aoupk1552K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Manish Rastogi, AdvocateFor Respondent: Smt. Rinku Singh, CIT, D/R
Section 132Section 153ASection 250

1) of the Act and get them audited under section 44AB of the Act and furnish a report thereof as provided under section 44ADA of the Act. Since in the instant case, the assessee is having professional income and net income declared is less than 50% of the gross professional receipts and books of accounts are not audited under section