SIS LIMITED,PATNA vs. ACIT, DELHI

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

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

section 36(1)(va) of the Act within due date as specified in the respective Act. Accordingly, while processing the return the same was made the addition u/s 143(1)(a) of the Act. During the course of assessment proceedings, the issue was also discussed and further the AO made disallowance

M/S MANISH FINLEASE (P) LTD,PATNA vs. ITO, WARD-2(1), PATNA

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-2011 Manish Finlease Pvt Ltd., Vs. Ito, Ward 2(1), Patna Chandi House Exhibition Road, Patna Pan/Gir No.Aaccm 6252 B (Appellant) .. ( Respondent) Assessee By : Shri A.K.Rastogi & Rakesh Kumar, Ars Revenue By : Shri Indrajeet Singh, Dr Date Of Hearing : 20/06/ 2019 Date Of Pronouncement : 09/08/ 2019 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-1, Patna Dated 27.9.2018 For The Assessment Year 2010-2011. 2. The Appeal Filed By The Assessee Is Delayed By 51 Days. The Assessee Has Filed Application For Condonation Of Delay Stating The Reasons For Not Filing The Appeal In Time Before The Tribunal. After Hearing The Submissions Of The Parties, We Are Satisfied That The Assessee Had A Bonafide Reason For Not Filing The Appeal In Time. Therefore, We Condone The Delay & Proceed To Decide The Appeal Of The Assessee On Merits.

iii) Although there is change in the scheme of Sections 147, 148 and 149 of the Act from the corresponding Section 34 of the 1922 Act, the legal requirement of service of notice upon the Assessee in terms of Section 148 read with Section 282 (1) and Section 153 (2) of the Act is a jurisdictional pre-condition to finalizing

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

iii) Whether on the facts and circumstances of the case, the Ld. CIT(A), NFAC was justified in saying that the AO would have rejected the books of account by invoking the provisions of section 145 of the Act before making the disallowance as after rejection of books of account no addition can be made on account of disallowance. Closing

GANESH KUMAR KHEMKA,PATNA vs. ITO, WARD- 4(3), PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice- & Shri Sanjay Awasthii.T.A. No.237/Pat/2024 Assessment Year: 2011-12 Ganesh Kumar Khemka..…………………...........................……….……Appellant B/46, Saraswati Apartment, S.P. Verma Road, Patna, Bihar – 800001. [Pan: Agwpk1726D] Vs. Ito, Ward-4(3), Patna…....……...…………………………………....…..Respondent

section 36(1)(iii) of the Act and disallowed this amount. The second addition amounting to Rs.3,55,95,280/- has been

ACIT, CIRCLE-1, PATNA vs. BIHAR KSHETRIYA GRAMIN BANK, MUNGER

In the result, the appeal of the revenue is dismissed

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

iii. Any other grounds that may be urged at the time of hearing.” 2. The brief facts of the case culled out from the material available on record are as under: The assessee is engaged in the business of banking and filed its return of income declaring at Nil. The case of the assessee was selected for scrutiny and thereafter

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

ITA No. 17/Pat/2023;

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)

iii) addition for unexplained money found during the course of search at Rs.7,16,000/- 35. So far as the issue regarding unexplained bank deposit of Rs.3,73,874/-is concerned, we notice that during the course of I.T.A. Nos. 17 to 23/Pat/2023 Assessment Years: 2013-14 to 2019-20 Sunita Kumari I.T.A. No. 25/Pat/2023 Assessment Year: 2016-17 I.T.A

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

ITA No. 17/Pat/2023;

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)

iii) addition for unexplained money found during the course of search at Rs.7,16,000/- 35. So far as the issue regarding unexplained bank deposit of Rs.3,73,874/-is concerned, we notice that during the course of I.T.A. Nos. 17 to 23/Pat/2023 Assessment Years: 2013-14 to 2019-20 Sunita Kumari I.T.A. No. 25/Pat/2023 Assessment Year: 2016-17 I.T.A

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

ITA No. 17/Pat/2023;

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)

iii) addition for unexplained money found during the course of search at Rs.7,16,000/- 35. So far as the issue regarding unexplained bank deposit of Rs.3,73,874/-is concerned, we notice that during the course of I.T.A. Nos. 17 to 23/Pat/2023 Assessment Years: 2013-14 to 2019-20 Sunita Kumari I.T.A. No. 25/Pat/2023 Assessment Year: 2016-17 I.T.A

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

ITA No. 17/Pat/2023;

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)

iii) addition for unexplained money found during the course of search at Rs.7,16,000/- 35. So far as the issue regarding unexplained bank deposit of Rs.3,73,874/-is concerned, we notice that during the course of I.T.A. Nos. 17 to 23/Pat/2023 Assessment Years: 2013-14 to 2019-20 Sunita Kumari I.T.A. No. 25/Pat/2023 Assessment Year: 2016-17 I.T.A

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

ITA No. 17/Pat/2023;

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)

iii) addition for unexplained money found during the course of search at Rs.7,16,000/- 35. So far as the issue regarding unexplained bank deposit of Rs.3,73,874/-is concerned, we notice that during the course of I.T.A. Nos. 17 to 23/Pat/2023 Assessment Years: 2013-14 to 2019-20 Sunita Kumari I.T.A. No. 25/Pat/2023 Assessment Year: 2016-17 I.T.A

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

ITA No. 17/Pat/2023;

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)

iii) addition for unexplained money found during the course of search at Rs.7,16,000/- 35. So far as the issue regarding unexplained bank deposit of Rs.3,73,874/-is concerned, we notice that during the course of I.T.A. Nos. 17 to 23/Pat/2023 Assessment Years: 2013-14 to 2019-20 Sunita Kumari I.T.A. No. 25/Pat/2023 Assessment Year: 2016-17 I.T.A

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

ITA No. 17/Pat/2023;

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)

iii) addition for unexplained money found during the course of search at Rs.7,16,000/- 35. So far as the issue regarding unexplained bank deposit of Rs.3,73,874/-is concerned, we notice that during the course of I.T.A. Nos. 17 to 23/Pat/2023 Assessment Years: 2013-14 to 2019-20 Sunita Kumari I.T.A. No. 25/Pat/2023 Assessment Year: 2016-17 I.T.A

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

ITA No. 17/Pat/2023;

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)

iii) addition for unexplained money found during the course of search at Rs.7,16,000/- 35. So far as the issue regarding unexplained bank deposit of Rs.3,73,874/-is concerned, we notice that during the course of I.T.A. Nos. 17 to 23/Pat/2023 Assessment Years: 2013-14 to 2019-20 Sunita Kumari I.T.A. No. 25/Pat/2023 Assessment Year: 2016-17 I.T.A

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

ITA No. 17/Pat/2023;

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)

iii) addition for unexplained money found during the course of search at Rs.7,16,000/- 35. So far as the issue regarding unexplained bank deposit of Rs.3,73,874/-is concerned, we notice that during the course of I.T.A. Nos. 17 to 23/Pat/2023 Assessment Years: 2013-14 to 2019-20 Sunita Kumari I.T.A. No. 25/Pat/2023 Assessment Year: 2016-17 I.T.A

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

ITA No. 17/Pat/2023;

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)

iii) addition for unexplained money found during the course of search at Rs.7,16,000/- 35. So far as the issue regarding unexplained bank deposit of Rs.3,73,874/-is concerned, we notice that during the course of I.T.A. Nos. 17 to 23/Pat/2023 Assessment Years: 2013-14 to 2019-20 Sunita Kumari I.T.A. No. 25/Pat/2023 Assessment Year: 2016-17 I.T.A

ITO, WARD-2(1), PATNA vs. M/S SUN COMTECH PVT LTD, PATNA

In the result, the appeal filed by the Revenue is allowed

Bench: Shri George Mathan & Shri Rakesh Mishra

iii) is relating to the case being covered under the exceptional clause of the CBDT Circular for filing further appeal. The Ld. AO noted that information had been received from the Investigation Directorate, Kolkata regarding systematic evasion of tax by various clients/members of National Multi Commodity Exchange (in short ‘NMCE’) along with a report detailing modus operandi adopted for misusing

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

iii) Hostel receipts – Rs. 1,63,86,667.00 (iv) Pharmacy receipts – Rs. 35,09,829.00 (v) Other receipts – Rs. 12,24,776.25 Furthermore, the Ld. AO found that the receipts from pharmacy exceeded the tolerance limit of 20% as per the proviso to section 2(15) of the Act. It is seen that there is also a supporting finding that

DCIT(EXEMPTION) CIRCLE, PATNA vs. M/S DEO MANGAL MEMORIAL TRUST, PATNA

In the result, these appeals filed by the Revenue are allowed for statistical purposes

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

iii) Hostel receipts – Rs. 1,63,86,667.00 (iv) Pharmacy receipts – Rs. 35,09,829.00 (v) Other receipts – Rs. 12,24,776.25 Furthermore, the Ld. AO found that the receipts from pharmacy exceeded the tolerance limit of 20% as per the proviso to section 2(15) of the Act. It is seen that there is also a supporting finding that