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

section 271(1)(b) for non-compliance of the notices at the end of the assessee. Ultimately the ld. Assessing Officer gone through the books of account submitted before her and made these two additions by recording the following finding:- “Addition u/s 40A(3) for payments exceeding Rs.20,000/- through bearer cheques:- On perusal of Books

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

56,88,25,36,571 is considered as non rural advance, 10% of the balance 20% of rural average advance is sufficient to take care of the claim to be allowed. I find force in the argument of learned AR and he has successfully demonstrated the allowability of additional claim u/s 36(1)(viia). Thus, the disallowance made under this

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)

disallowance under section 36(1)(va) of the Act cannot be made on the ground that the appellant had failed to rectify the reporting error on ESI/PF Portal. The appellant craves leave to add, amend, alter or vary, any of the aforesaid grounds of appeal before or at the time of hearing of the appeal.” 2. The Ld. Counsel

DCIT, CIRCLE-1, PATNA vs. INDIA CARRIERS PVT LTD, PATNA

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

Bench: Sri Sanjay Garg & Sri Rajesh Kumar

disallowed a sum of Rs. 1,35,56,279/- u/s 40A(3) of the Act. The Ld. CIT(A) has also recorded a finding that the books were audited and the auditors have not pointed out any discrepancy of that sort. The AO has made the addition on basis of conjectures and surmises without corroborating the fact of cash payments

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

disallowance of Rs.6,23,78,655/- to closing stock stating that there are no defects found by the Assessing Officer in books of accounts submitted by the appellant. While as per records, the assessee did not submitted specific details as called for during assessment proceedings and hence AO did not get the opportunity to point out the defects in books

SUNIL KUMAR SINGH,PATNA vs. ITO, WARD- 6 (1), PATNA

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

Bench: the sale of immovable properties on which long term capital gain was derived.

56,520/- disallowing deduction claimed under Section 54F of the Act for Rs. 3,02,11,651/- and three other additions were made as per section 143(1

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

56 PM BUY 1 114.85 5000 574250.00 0 ZINC FUTURES 21/03/2011 04:06:09 PM BUY 1 115.40 5000 577000.00 0 I.T.A. No.: 108/PAT/2020 Assessment Year: 2011-12 M/s. Sun Comtech Pvt. Ltd. ZINC FUTURES 21/03/2011 04:06:55 PM BUY 8 115.45 5000 4618000.00 6 NICKEL FUTURES 16/03/2011 01:17:26 PM SELL 1 113.20 5000 566000.00 3 NICKEL

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)

1) of the Act was filed on 10/05/2014 and 09/03/2017 and no notice under section 143(2) of the Act, was issued for selecting the case of the assessee for scrutiny and as on the date of search assessment proceedings were not pending and, therefore, AY 2013-14 and 2015-16, are non-abated and completed assessments. Further we notice

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)

1) of the Act was filed on 10/05/2014 and 09/03/2017 and no notice under section 143(2) of the Act, was issued for selecting the case of the assessee for scrutiny and as on the date of search assessment proceedings were not pending and, therefore, AY 2013-14 and 2015-16, are non-abated and completed assessments. Further we notice

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)

1) of the Act was filed on 10/05/2014 and 09/03/2017 and no notice under section 143(2) of the Act, was issued for selecting the case of the assessee for scrutiny and as on the date of search assessment proceedings were not pending and, therefore, AY 2013-14 and 2015-16, are non-abated and completed assessments. Further we notice

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)

1) of the Act was filed on 10/05/2014 and 09/03/2017 and no notice under section 143(2) of the Act, was issued for selecting the case of the assessee for scrutiny and as on the date of search assessment proceedings were not pending and, therefore, AY 2013-14 and 2015-16, are non-abated and completed assessments. Further we notice

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)

1) of the Act was filed on 10/05/2014 and 09/03/2017 and no notice under section 143(2) of the Act, was issued for selecting the case of the assessee for scrutiny and as on the date of search assessment proceedings were not pending and, therefore, AY 2013-14 and 2015-16, are non-abated and completed assessments. Further we notice

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)

1) of the Act was filed on 10/05/2014 and 09/03/2017 and no notice under section 143(2) of the Act, was issued for selecting the case of the assessee for scrutiny and as on the date of search assessment proceedings were not pending and, therefore, AY 2013-14 and 2015-16, are non-abated and completed assessments. Further we notice

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)

1) of the Act was filed on 10/05/2014 and 09/03/2017 and no notice under section 143(2) of the Act, was issued for selecting the case of the assessee for scrutiny and as on the date of search assessment proceedings were not pending and, therefore, AY 2013-14 and 2015-16, are non-abated and completed assessments. Further we notice

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)

1) of the Act was filed on 10/05/2014 and 09/03/2017 and no notice under section 143(2) of the Act, was issued for selecting the case of the assessee for scrutiny and as on the date of search assessment proceedings were not pending and, therefore, AY 2013-14 and 2015-16, are non-abated and completed assessments. Further we notice

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)

1) of the Act was filed on 10/05/2014 and 09/03/2017 and no notice under section 143(2) of the Act, was issued for selecting the case of the assessee for scrutiny and as on the date of search assessment proceedings were not pending and, therefore, AY 2013-14 and 2015-16, are non-abated and completed assessments. Further we notice

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)

1) of the Act was filed on 10/05/2014 and 09/03/2017 and no notice under section 143(2) of the Act, was issued for selecting the case of the assessee for scrutiny and as on the date of search assessment proceedings were not pending and, therefore, AY 2013-14 and 2015-16, are non-abated and completed assessments. Further we notice

ZAIMUR RAHMAN,EAST CHAMPARAN vs. INCOME TAX DEPARTMENT, NFAC, DELHI

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowed and added to the total income of the appellant as income from other sources. 12. For that the ld. Commissioner of Income Tax (Appeal) as well as the ld. assessing officer, without giving any opportunity, much less sufficient opportunity, has erred in holding that the appellant had sold immovable property for Rs.33,20,000 and taxed the same under

KOSHLESH VARIJ LOCHAN,BANGALORE vs. ITO WARD- 1 (1), MUZAFFARPUR

In the result, all the appeals of the assessee are allowed”

Bench: Shri Sanjay Garg & Dr. Manish Borad

56,726/- during A.Y. 2019-20 and during this period was employed by Minas De Benga, LDA, a Company based in Mozambique, Africa and received a salary of Rs.23,69,373/- from its Mozambique employer and filed the return for A.Y. 2019-20 on 18.08.2019 but did not file Form 67 as provided under Rule 128(9) of the Income