AGLOWMED LIMITED,PATNA vs. ADIT(CPC), BANGALORE

In the result, the appeal of the assessee is dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

disallowance made u/s. 36(1)(va) of the Act in respect of delay in deposit of Employees’ Contribution of Provident Fund and Employees State Insurance (PF & ESI) totaling to Rs.3,82,386/-. The issue relating to ground taken by the assessee have come to rest by the recent verdict of the Hon’ble Supreme Court in Chekmate Services

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

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

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

iv) and to hold that “what essentially follows is the adjustments under section 143(1)(a) in respect of "disallowance of expenditure indicated in the audit report but not taken into account in computing the total income in the return" is to be read as, for example, subject to the rider "except in a situation in which the audit report

SIS CASH SERVICES PRIVATE LIMITED,PATNA vs. ADIT, CPC, BANGALORE, BANGALORE

iv) In was argued that the amendments in the provisions of section 36(1)(va) as well as section 43B of the Act were introduced by Finance Act, 2021 w.e.f. AY 2021-22 and not the assessment year under consideration (i.e. AY 2020-21). The Ld. AR read out the Memorandum explaining the said amendments to emphasize the point that

DCIT, CIRCLE-1, MUZAFFARPUR vs. M/S UTTAR BIHAR GRAMIN BANK, MUZAFFARPUR

In the result, the appeal filed by the Revenue is partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

iv) On the facts and in the circumstances of the case, the Ld. CIT(A) erred in law in allowing the additional claim of Rs. 1,74,00,000/- made by the assessee for provision of performing assets. (v) Any other grounds that may be urged at the time of hearing.” 3. Brief facts of the case are that

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

36(1)(va) of the Act. This addition was made since the payment was made by the assessee after the due date prescribed in the relevant act. On this issue, the Ld. CIT(A) has upheld the action of Ld. AO following the case of Checkmate Services Pvt. Ltd. reported in 448 ITR 518 (SC). It is these two issues

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.

iv) excessive loss or depreciation allowance or any other allowance under this Act has been computed;] c) where a return of income has not been furnished by the assessee or a return of income has been furnished by him and on the basis of information or document received from the prescribed income-tax authority, under sub-section (2) of section

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)

iv. Gross professional receipts as per ITR 2040290.00 v. Net income returned from as per column Net income is Rs. 1824989.00 no. A III 2 of the ROI 90475.00 vi. Interest on savings bank 991.00 vii. Total sources of receipts including 4266270.00 receipts from supply of medical goods and interbank transactions. viii. Total sources of receipts including net 2531756.00 receipts

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)

iv. Gross professional receipts as per ITR 2040290.00 v. Net income returned from as per column Net income is Rs. 1824989.00 no. A III 2 of the ROI 90475.00 vi. Interest on savings bank 991.00 vii. Total sources of receipts including 4266270.00 receipts from supply of medical goods and interbank transactions. viii. Total sources of receipts including net 2531756.00 receipts

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)

iv. Gross professional receipts as per ITR 2040290.00 v. Net income returned from as per column Net income is Rs. 1824989.00 no. A III 2 of the ROI 90475.00 vi. Interest on savings bank 991.00 vii. Total sources of receipts including 4266270.00 receipts from supply of medical goods and interbank transactions. viii. Total sources of receipts including net 2531756.00 receipts

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)

iv. Gross professional receipts as per ITR 2040290.00 v. Net income returned from as per column Net income is Rs. 1824989.00 no. A III 2 of the ROI 90475.00 vi. Interest on savings bank 991.00 vii. Total sources of receipts including 4266270.00 receipts from supply of medical goods and interbank transactions. viii. Total sources of receipts including net 2531756.00 receipts

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)

iv. Gross professional receipts as per ITR 2040290.00 v. Net income returned from as per column Net income is Rs. 1824989.00 no. A III 2 of the ROI 90475.00 vi. Interest on savings bank 991.00 vii. Total sources of receipts including 4266270.00 receipts from supply of medical goods and interbank transactions. viii. Total sources of receipts including net 2531756.00 receipts

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)

iv. Gross professional receipts as per ITR 2040290.00 v. Net income returned from as per column Net income is Rs. 1824989.00 no. A III 2 of the ROI 90475.00 vi. Interest on savings bank 991.00 vii. Total sources of receipts including 4266270.00 receipts from supply of medical goods and interbank transactions. viii. Total sources of receipts including net 2531756.00 receipts

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)

iv. Gross professional receipts as per ITR 2040290.00 v. Net income returned from as per column Net income is Rs. 1824989.00 no. A III 2 of the ROI 90475.00 vi. Interest on savings bank 991.00 vii. Total sources of receipts including 4266270.00 receipts from supply of medical goods and interbank transactions. viii. Total sources of receipts including net 2531756.00 receipts

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)

iv. Gross professional receipts as per ITR 2040290.00 v. Net income returned from as per column Net income is Rs. 1824989.00 no. A III 2 of the ROI 90475.00 vi. Interest on savings bank 991.00 vii. Total sources of receipts including 4266270.00 receipts from supply of medical goods and interbank transactions. viii. Total sources of receipts including net 2531756.00 receipts

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)

iv. Gross professional receipts as per ITR 2040290.00 v. Net income returned from as per column Net income is Rs. 1824989.00 no. A III 2 of the ROI 90475.00 vi. Interest on savings bank 991.00 vii. Total sources of receipts including 4266270.00 receipts from supply of medical goods and interbank transactions. viii. Total sources of receipts including net 2531756.00 receipts

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)

iv. Gross professional receipts as per ITR 2040290.00 v. Net income returned from as per column Net income is Rs. 1824989.00 no. A III 2 of the ROI 90475.00 vi. Interest on savings bank 991.00 vii. Total sources of receipts including 4266270.00 receipts from supply of medical goods and interbank transactions. viii. Total sources of receipts including net 2531756.00 receipts

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

iv) Any other grounds that may be urged at the time of hearing.” 3. Brief facts of the case are that the assessee company is engaged in the business of commodity trading and the case was reopened by issuing notice u/s 148 of the Act. In response to the notice issued, the assessee filed the return of income showing total

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)

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 considerable expenses have been claimed under the following

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)

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 considerable expenses have been claimed under the following