ACIT, PATNA vs. NEW ERA SOCIAL DEVELOPMENT WELFARE SOCIETY, PATNA

Appeal is treated as allowed for statistical purposes

disallowed by the undersigned. After due consideration of facts & circumstances and verification of documents available in this office, the income of the assessee AOP/BOI is computed u/s 144 i.e. Best Judgment Assessment as Rs. 5,80,39,300/-.” 1.2 Aggrieved with this action, the assessee approached the Ld. CIT(A), who has in principle supported the action

DIVYA PRAKASH,BHOJPUR vs. PR. CIT-1, PATNA

In the result, the appeal of the assessee is dismissed

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

b) “record shall include and shall be deemed always to have included all records relating to any proceeding under this Act available at the time of examination by the Commissioner; (c) where any order referred to in this sub-section and passed by the Assessing Officer had been the subject matter of any appeal filed on or before or after

RAVI LOCHAN SINGH,PATNA vs. ACIT, CIRCLE-5, PATNA

In the result, the appeal filed by the assessee is dismissed

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

B of the Income Tax Act, 1961, section 40(a)(ia) is attracted here also. Hence, It is my opinion that the assessee has claimed Rs. 18,91,877/- under the head of advertisement but he has not deducted TDS on the payments. Therefore, the AO proceeded to make disallowance

AJAY KUMAR GHOSH,PATNA vs. ACIT, CIRCLE-4, PATNA

In the result, the appeal of the assessee is allowed

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

disallowance under section 40A(3) could be made or not. It requires evidence as to how payments in cash were made by the assessee. Similarly the other item could not be completed without an inquiry. Such type of addition cannot be made after scrutiny assessment by way of 154 rectification order. On the simple reason, this order

THE SIWAN CENTRAL CO.-OPERATIVE BANK LTD,SIWAN vs. DCIT, CIRCLE-2, MUZAFFARPUR

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

Bench: Sri Rajpal Yadav & Dr. Manish Borad

B] Vs. DCIT, Circle-2, Muzaffarpur..................................Respondent Appearances by: Sh. A.K. Rastogi, Sr. Adv. & Sh. Rakesh Kumar, Adv., appeared on behalf of the Assessee. Sh. Saumyajit Das Gupta, CIT D/R, appeared on behalf of the Revenue. Date of concluding the hearing : August 30th, 2022 Date of pronouncing the order : September 20th, 2022 I.T.A. Nos.: 29 & 30/Pat/2019 Assessment Years

THE SIWAN CENTRAL CO.-OPERATIVE BANK LTD,SIWAN vs. DCIT, CIRCLE-2, MUZAFFARPUR

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

Bench: Sri Rajpal Yadav & Dr. Manish Borad

B] Vs. DCIT, Circle-2, Muzaffarpur..................................Respondent Appearances by: Sh. A.K. Rastogi, Sr. Adv. & Sh. Rakesh Kumar, Adv., appeared on behalf of the Assessee. Sh. Saumyajit Das Gupta, CIT D/R, appeared on behalf of the Revenue. Date of concluding the hearing : August 30th, 2022 Date of pronouncing the order : September 20th, 2022 I.T.A. Nos.: 29 & 30/Pat/2019 Assessment Years

MAHENDRA PRASAD,EAST CHAMPARAN vs. ASSESSMENT UNIT, ITD, DELHI, DELHI

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

Bench: Shri George Mathan & Shri Rakesh Mishra

disallowance of Rs.62,906/ u/s 80C of the I.T. Act and Rs.72,094/- u/s 24(b) should not have been made as the evidences for claiming deduction are in possession of the appellant. 10. For that in the facts and circumstances of the case, the appellant may kindly be given one more opportunity to justify the income