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

In the result, appeal of the Revenue is allowed for statistical purposes\nand Cross Objection filed by the assessee is dismissed

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

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

disallowance of deduction under Section 80-IA of the Act pertaining to interest income. Copy of alternative computation of income and tax thereupon is enclosed. 16. That the appellant states that to substantiate its claim it places reliance of the following judgments: a) ACIT v. Satluj Jal Vidyut Nigam Ltd reported in [2019] 107 taxmann.com 497 (Chandigarh - Trib.) Copy

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

disallowance of deduction under Section 80-IA of the Act pertaining to interest income. Copy of alternative computation of income and tax thereupon is enclosed. 16. That the appellant states that to substantiate its claim it places reliance of the following judgments: a) ACIT v. Satluj Jal Vidyut Nigam Ltd reported in [2019] 107 taxmann.com 497 (Chandigarh - Trib.) Copy

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

disallowance of deduction under Section 80-IA of the Act pertaining to interest income. Copy of alternative computation of income and tax thereupon is enclosed. 16. That the appellant states that to substantiate its claim it places reliance of the following judgments: a) ACIT v. Satluj Jal Vidyut Nigam Ltd reported in [2019] 107 taxmann.com 497 (Chandigarh - Trib.) Copy

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

disallowance of deduction under Section 80-IA of the Act pertaining to interest income. Copy of alternative computation of income and tax thereupon is enclosed. 16. That the appellant states that to substantiate its claim it places reliance of the following judgments: a) ACIT v. Satluj Jal Vidyut Nigam Ltd reported in [2019] 107 taxmann.com 497 (Chandigarh - Trib.) Copy

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

disallowance of deduction under Section 80-IA of the Act pertaining to interest income. Copy of alternative computation of income and tax thereupon is enclosed. 16. That the appellant states that to substantiate its claim it places reliance of the following judgments: a) ACIT v. Satluj Jal Vidyut Nigam Ltd reported in [2019] 107 taxmann.com 497 (Chandigarh - Trib.) Copy

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

disallowance of deduction under Section 80-IA of the Act pertaining to interest income. Copy of alternative computation of income and tax thereupon is enclosed. 16. That the appellant states that to substantiate its claim it places reliance of the following judgments: a) ACIT v. Satluj Jal Vidyut Nigam Ltd reported in [2019] 107 taxmann.com 497 (Chandigarh - Trib.) Copy

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

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

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

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

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

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

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

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

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

disallowance and deduction under section 80IA of the Act. Therefore, it cannot be said that the assessment has been completed without making proper inquiries or no inquiries. He also submitted that the draft assessment orders were sent to the ld. JCIT for granting approval under section 153D of the Act and the same was granted on 31.03.2022, which itself proves

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 section 40A(3), we have noticed the details. If certain employees have withdrawn this amount from the Bank and taken to the Cash Book, then it would not become separately an unexplained cash credit. The ld. CIT(Appeals) has taken note of these facts in the light of incompleteness of the accounts of the assessee. These

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

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

6 are allowed. The Grounds No. 1 to 3 relate with the initiation of proceedings u/s 153A of the I.T. Act. In the instant case search warrant was issued in the case of appellant which mentioned the name of the appellant. However, no actual search had been conducted for the reason being that appellant's premise was sealed

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

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

6 are allowed. The Grounds No. 1 to 3 relate with the initiation of proceedings u/s 153A of the I.T. Act. In the instant case search warrant was issued in the case of appellant which mentioned the name of the appellant. However, no actual search had been conducted for the reason being that appellant's premise was sealed

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

section 36(1)(va) from beginning being similar to that now held by Hon'ble Supreme Court in the case of Checkmate Services (P) Ltd. Vs. CIT (2022) 448 ITR 518 (SC), the base of Checkmate's case is changed and disallowance u/s. 36(1)(va) is not warranted upto asst. yr. 2020-21 even in case of belated deposit

SANJAY YADAV,JAHANABAD vs. NFAC, DELHI, DELHI

In the result, all the three appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

disallowance. Another sum of ₹ 6,60,000/- on account of rent was also examined and after issuing a show cause notice and on considering the fact that the assessee did not respond to the notice issued, the Ld. AO added a sum of ₹ 19,25,091/- and the total income was assessed at ₹ 24,65,123/-. Aggrieved with the assessment

SANJAY YADAV,JAHANABAD vs. NFAC, DELHI, DELHI

In the result, all the three appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

disallowance. Another sum of ₹ 6,60,000/- on account of rent was also examined and after issuing a show cause notice and on considering the fact that the assessee did not respond to the notice issued, the Ld. AO added a sum of ₹ 19,25,091/- and the total income was assessed at ₹ 24,65,123/-. Aggrieved with the assessment

SANJAY YADAV,JAHANABAD vs. NFAC, DELHI, DELHI

In the result, all the three appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

disallowance. Another sum of ₹ 6,60,000/- on account of rent was also examined and after issuing a show cause notice and on considering the fact that the assessee did not respond to the notice issued, the Ld. AO added a sum of ₹ 19,25,091/- and the total income was assessed at ₹ 24,65,123/-. Aggrieved with the assessment