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 Income Tax Act, 1961 ('the Act'). 3. That on the facts and circumstances of the case, the CIT(A) has erred, both on facts and in law in not appreciating that the amount of Rs. 3,55,74,642/- that the appellant had taken active steps to deposit the employee contribution before

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

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

In the result, the appeal of the assessee is allowed

disallowing the purchases, the corresponding sales made by the assessee were not disbelieved by the\nlearned AO nor by the learned CIT (A). We observe from the page\nno.39 of the paper book that the assessee is a public limited company\nand was under liquidation and has paid up capital of ₹130.14 crores.\nWe also find that from the perusal

RAJESH SINGH,HAJIPUR vs. ADDL/JCIT, DELHI, DELHI

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz)

55,216/- was disallowed as concealed income, which was taken as income from other sources. 4.1. The assessee claimed Rs.4,28,444/- as agriculture income from sale of wheat, potato and onion during the period September to April. During the assessment proceeding, the assessee was asked to produce name and address of the parties to whom wheat, potato and onion

BIJAY KUMAR SARAF,DALDALI BAZAR, MUZAFFARPUR vs. DC/AC CIRCLE 1,MUZFFARPUR, IT-OFFICE, POLICE LINE, SIKANDERPUR MUZZAFFARPUR

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 194C(6). All the compliance had been complied ITA No.: 205/PAT/2025 Assessment Year: 2014-15 Bijay Kumar Saraf. by the appellant during the year under consideration as per the prevailing law during the said period. 11. For that the learned commissioner of income tax (Appeals) had failed to appreciate the fact that the payment made in respect

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)

disallowance of indirect expenditure at Rs.2,11,877/-. We notice that the assessee has earned gross professional income at Rs.7,35,083/-and has claimed indirect expenditure at Rs.5,79,419/-. Assessee declared professional income at Rs.1,55,664/-. We observe that the special provision of computing profit and gains on presumptive basis for the assessee being an individual

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)

disallowance of indirect expenditure at Rs.2,11,877/-. We notice that the assessee has earned gross professional income at Rs.7,35,083/-and has claimed indirect expenditure at Rs.5,79,419/-. Assessee declared professional income at Rs.1,55,664/-. We observe that the special provision of computing profit and gains on presumptive basis for the assessee being an individual

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)

disallowance of indirect expenditure at Rs.2,11,877/-. We notice that the assessee has earned gross professional income at Rs.7,35,083/-and has claimed indirect expenditure at Rs.5,79,419/-. Assessee declared professional income at Rs.1,55,664/-. We observe that the special provision of computing profit and gains on presumptive basis for the assessee being an individual

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)

disallowance of indirect expenditure at Rs.2,11,877/-. We notice that the assessee has earned gross professional income at Rs.7,35,083/-and has claimed indirect expenditure at Rs.5,79,419/-. Assessee declared professional income at Rs.1,55,664/-. We observe that the special provision of computing profit and gains on presumptive basis for the assessee being an individual

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)

disallowance of indirect expenditure at Rs.2,11,877/-. We notice that the assessee has earned gross professional income at Rs.7,35,083/-and has claimed indirect expenditure at Rs.5,79,419/-. Assessee declared professional income at Rs.1,55,664/-. We observe that the special provision of computing profit and gains on presumptive basis for the assessee being an individual

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)

disallowance of indirect expenditure at Rs.2,11,877/-. We notice that the assessee has earned gross professional income at Rs.7,35,083/-and has claimed indirect expenditure at Rs.5,79,419/-. Assessee declared professional income at Rs.1,55,664/-. We observe that the special provision of computing profit and gains on presumptive basis for the assessee being an individual

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)

disallowance of indirect expenditure at Rs.2,11,877/-. We notice that the assessee has earned gross professional income at Rs.7,35,083/-and has claimed indirect expenditure at Rs.5,79,419/-. Assessee declared professional income at Rs.1,55,664/-. We observe that the special provision of computing profit and gains on presumptive basis for the assessee being an individual

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)

disallowance of indirect expenditure at Rs.2,11,877/-. We notice that the assessee has earned gross professional income at Rs.7,35,083/-and has claimed indirect expenditure at Rs.5,79,419/-. Assessee declared professional income at Rs.1,55,664/-. We observe that the special provision of computing profit and gains on presumptive basis for the assessee being an individual

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)

disallowance of indirect expenditure at Rs.2,11,877/-. We notice that the assessee has earned gross professional income at Rs.7,35,083/-and has claimed indirect expenditure at Rs.5,79,419/-. Assessee declared professional income at Rs.1,55,664/-. We observe that the special provision of computing profit and gains on presumptive basis for the assessee being an individual

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)

disallowance of indirect expenditure at Rs.2,11,877/-. We notice that the assessee has earned gross professional income at Rs.7,35,083/-and has claimed indirect expenditure at Rs.5,79,419/-. Assessee declared professional income at Rs.1,55,664/-. We observe that the special provision of computing profit and gains on presumptive basis for the assessee being an individual

ASHOK KUMAR,BHOJPUR vs. ITO, WARD-1, ARA

In the result, the appeal of the assessee is partly allowed as indicated above

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

disallowance of Rs.76,191/- @20% out of expenses claimed under various heads. (8) For that the sustenance of addition/disallowances of Rs.7,26,001/-, Rs. 10,56,328/-, Rs.32,71,379/-, Rs.3,00,000/- and Rs.76.191/- by the Ld. CIT(A) are wrong, illegal and unjustified on the facts and in the circumstances of the appellant's case. (9) For that

BIR BABU PANDEY,GOPALGANJ vs. ITO WARD 2(4), SIWAN

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

disallowance to the extent of 50% and granted\nrelief for ₹17,13,500/-. It was submitted that the cash book was\nproduced during the remand proceeding as well. As regards the balance\nof JVL Group being treated as undisclosed, the closing balance as\nPage 9\nI.T.A. No.: 223/PAT/2024\n Assessment Year: 2017-18\nBir Babu Pandey.\non31.03.2016 and the closing

ITO, WARD-2(1), BEGUSARAI vs. SHRI PREM CHAND KESHRI, LAKHISARAI

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

Bench: Sri Sanjay Garg & Sri Rajesh Kumar

Section 40A(3) of the Act. The assessee explained before the appellate authority that all the payments were made otherwise than in cash except only Rs. 1,50,000/- as detailed above was made exceeding the prescribed limit. We note that Ld. CIT(A) has recorded a finding that Ld. AO has acted arbitrarily making the disallowance to this effect