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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowing Rs.30,52,570/- on the account of expenses claimed in the profit and loss account for expenses made on account of corporate social responsibility (in short CSR) in Financial Year 2013-14 corresponding to Assessment Year 2014-15, notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37 of the Act was inserted

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowing Rs.30,52,570/- on the account of expenses claimed in the profit and loss account for expenses made on account of corporate social responsibility (in short CSR) in Financial Year 2013-14 corresponding to Assessment Year 2014-15, notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37 of the Act was inserted

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowing Rs.30,52,570/- on the account of expenses claimed in the profit and loss account for expenses made on account of corporate social responsibility (in short CSR) in Financial Year 2013-14 corresponding to Assessment Year 2014-15, notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37 of the Act was inserted

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowing Rs.30,52,570/- on the account of expenses claimed in the profit and loss account for expenses made on account of corporate social responsibility (in short CSR) in Financial Year 2013-14 corresponding to Assessment Year 2014-15, notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37 of the Act was inserted

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowing Rs.30,52,570/- on the account of expenses claimed in the profit and loss account for expenses made on account of corporate social responsibility (in short CSR) in Financial Year 2013-14 corresponding to Assessment Year 2014-15, notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37 of the Act was inserted

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowing Rs.30,52,570/- on the account of expenses claimed in the profit and loss account for expenses made on account of corporate social responsibility (in short CSR) in Financial Year 2013-14 corresponding to Assessment Year 2014-15, notwithstanding the fact that the Explanation (2) of sub-Section (1) of Section 37 of the Act was inserted

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

In the result, all the appeals of the assessee bearing

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

5. Ld. PCIT also referred to Explanation 2 to section 263 of the Act observing as under:- “12. In the instant case, it is borne out of facts that not only did the assessee fail to file complete details along with supporting evidence and explanation before the Assessing Officer in respect of issues raised in notice

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

In the result, all the appeals of the assessee bearing

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

5. Ld. PCIT also referred to Explanation 2 to section 263 of the Act observing as under:- “12. In the instant case, it is borne out of facts that not only did the assessee fail to file complete details along with supporting evidence and explanation before the Assessing Officer in respect of issues raised in notice

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

In the result, all the appeals of the assessee bearing

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

5. Ld. PCIT also referred to Explanation 2 to section 263 of the Act observing as under:- “12. In the instant case, it is borne out of facts that not only did the assessee fail to file complete details along with supporting evidence and explanation before the Assessing Officer in respect of issues raised in notice

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

In the result, all the appeals of the assessee bearing

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

5. Ld. PCIT also referred to Explanation 2 to section 263 of the Act observing as under:- “12. In the instant case, it is borne out of facts that not only did the assessee fail to file complete details along with supporting evidence and explanation before the Assessing Officer in respect of issues raised in notice

GANADHIPATI CONSTRUCTION PVT LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

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

5. Ld. PCIT also referred to Explanation 2 to section 263 of the Act observing as under:- “12. In the instant case, it is borne out of facts that not only did the assessee fail to file complete details along with supporting evidence and explanation before the Assessing Officer in respect of issues raised in notice

SOCIETY FOR ADVANCEMENT OF VILLAGE ECONOMY,GAYA vs. ACIT(EXEMPTION) CIRCLE, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

5. FOR THAT Ld. CIT (A) erred in law and on facts in not appreciating the fact that the appellant was not engaged in any commercial/business activity but was carrying out charitable activity in accordance with its objects for which Registration u/s 12AA of the Act was granted to the appellant trust. 6. Your petitioner craves leave to amend, modify

KISHORI CAPITAL MARKETS PVT. LTD.,BBD BAGH (EAST) vs. ITO WARD 2(1), PATNA, LOK NAYAK BHAWAN

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

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

disallowance of Rs. 2,05,14,580/- has been dismissed but allowed the appeal of the assessee by allowing the credit for pre-assessment taxes paid and accordingly, the appeal has been dismissed. Being aggrieved and dissatisfied with the impugned order, the present appeal has been preferred. 1.1. The ld. Counsel for the assessee challenges the impugned order on various

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

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

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

disallowance under these sections, the profit of the assessee deserves to be estimated. 4. Brief facts of the case are that the assessee is a firm derives income as a civil contractor. It has filed its return of income on 12.10.2009 showing total income of Rs.36,09,014/- on a total turnover of Rs.9,71,11,489/-. The case

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

In the result, this appeal of assessee is dismissed

disallowance of the deduction, even if the payment was made before the due date for filing the ROI. We need to remind ourselves that this is exactly the case in the present appeal. The judgment reinforced the distinction between employer and employee contributions. While an employer's contributions could be governed by section 43B of the Act, employees' contributions

DCIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

5. In the case of Sanjeev Aggarwal Vs. DCIT [2016] 70 taxmann.com 265(Chandigarh-Trib.) the Hon'ble Chandigarh Tribunal has held that where theAssessing Officer passed an order under section 147 read with section 143(3)of the act for making assessment without issuing notice under section 143(2) ofthe Act, it would be invalid

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

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

5. In the case of Sanjeev Aggarwal Vs. DCIT [2016] 70 taxmann.com 265(Chandigarh-Trib.) the Hon'ble Chandigarh Tribunal has held that where theAssessing Officer passed an order under section 147 read with section 143(3)of the act for making assessment without issuing notice under section 143(2) ofthe Act, it would be invalid

KUMAR ARUNOSAYA,PATNA vs. A.O., CIRCLE-6, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

5. In the case of Sanjeev Aggarwal Vs. DCIT [2016] 70 taxmann.com 265(Chandigarh-Trib.) the Hon'ble Chandigarh Tribunal has held that where theAssessing Officer passed an order under section 147 read with section 143(3)of the act for making assessment without issuing notice under section 143(2) ofthe Act, it would be invalid

KUMAR ARUNODAYA,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX - 6, PATNA [NEW – DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, PATNA], PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

5. In the case of Sanjeev Aggarwal Vs. DCIT [2016] 70 taxmann.com 265(Chandigarh-Trib.) the Hon'ble Chandigarh Tribunal has held that where theAssessing Officer passed an order under section 147 read with section 143(3)of the act for making assessment without issuing notice under section 143(2) ofthe Act, it would be invalid