ITO, WARD-2(1), BEGUSARAI, BEGUSARAI vs. MANISH KUMAR MOTANI, KHAGARIA, BIHAR

In the result, the appeal of the Revenue and CO of the Assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Ito, Ward 2(1), Begusarai Manish Kumar Motani, 3Rd Floor, G.S. Motors Building, Manish Kumar Motani, Hanuman Har Har Mahadev Chauk, Traders, Mill Road, Khagaria, Vs. Begusarai-851101, Begusarai, Khagaria, Bihari-851204 Bihar-851101 (Appellant) (Respondent) Pan No. Ajjpm4263D Co No. 02/Pat/2025 (Arising In Ita No. 442/Pat/2024 For A.Y. 2017-18) Ito, Ward 2(1), Begusarai Manish Kumar Motani, 3Rd Floor, G.S. Motors Building, Manish Kumar Motani, Hanuman Har Har Mahadev Chauk, Traders, Mill Road, Khagaria, Vs. Begusarai-851101, Begusarai, Khagaria, Bihari-851204 Bihar-851101 (Applicant) (Respondent) Assessee By : S/Shri A.K. Rastogi, S.K. Duta, Ars Revenue By : Shri A.H. Chowdhary, Dr Date Of Hearing: 24.11.2025 Date Of Pronouncement: 26.02.2026

72 Taxmann 136 (Guj) Hon'ble High Court has held the once the books were rejected, the AO ought not to have made any addition relying upon same books. Instead, he ought to have made best judgement assessment. Relevant head note is as under. "Section 145, read with section 143, of the Income-tax Act, 1961 Method of accounting Rejection

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

Appeal is allowed\nfor statistical purposes

Disallowance on account of cost Long Term Capital Gains at Rs.\n1,72,18,004/-\n(b) Rs. 91,61,983/- added after estimating income on the basis of gross\nreceipts, in the absence of books of accounts.\n(c) Rs. 8,85,666/- added on account of difference in income shown in\nreturn with that available in Form 26AS

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

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

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

Bench: Shri Mainsh Borad & Shri Sonjoy Sarma]

1) and no new facts has been brought on record before re-opening of the assessment. 5. For that there was no tangible material before the ld. ACIT from which he came to the belief that income of the appellant chargeable to tax has escaped assessment. 2 The Muzaffarpur Central Co-operative Bank Ltd. AY 2010-11 6. For that

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

In the result, both the appeals of the assessee for AYs 2012-13

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. Nos.85 & 86/Pat/2017 Assessment Years: 2012-13 & 2013-14

72,460 / - debited in profit and loss Page 4 of 18 I.T.A. No.85& 86/Pat/2017 A Ys: 2012-13 & 2013-14, Rakesh Kumar account which means the monthly salary expenses was of Rs.14,371/- which rules out employment/ deployment of any highly qualified hardware/software engineers because the amount of Rs.14,371/- is even not enough to hire one watchman

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

In the result, both the appeals of the assessee for AYs 2012-13

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. Nos.85 & 86/Pat/2017 Assessment Years: 2012-13 & 2013-14

72,460 / - debited in profit and loss Page 4 of 18 I.T.A. No.85& 86/Pat/2017 A Ys: 2012-13 & 2013-14, Rakesh Kumar account which means the monthly salary expenses was of Rs.14,371/- which rules out employment/ deployment of any highly qualified hardware/software engineers because the amount of Rs.14,371/- is even not enough to hire one watchman

JCIT(IN-SITU), CIRCLE-1, PATNA., PATNA vs. NORTH BIHAR POWER DISTRIBUTION COMPANY LIMITED, PATNA

In the result, the appeals of the Revenue and COs of the\nassessee are dismissed

disallowance of ₹72,67,00,000/-\nby the learned CIT (A) as made by the Id. AO on account of\ndelayed payment surcharge by the consumers.\n4.1. The learned AO during the assessment proceeding noted\nfrom the documents/evidences furnished by assessee that\nassessee had followed mercantile/ accrual system of\naccounting and with regard to delayed payment of surcharge

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1, PATNA, PATNA vs. NORTH BIHAR POWER DISTRIBUTION COMPANY LIMITED, PATNA

In the result, the appeals of the Revenue and COs of the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

disallowance of ₹72,67,00,000/- by the learned CIT (A) as made by the ld. AO on account of delayed payment surcharge by the consumers. 4.1. The learned AO during the assessment proceeding noted from the documents/evidences furnished by assessee that assessee had followed mercantile/ accrual system of accounting and with regard to delayed payment of surcharge (DPS) assessee

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

section is not applicable, and the accounts are duly audited. 7. For that the addition of Rs.11,11,023/- on account of estimation of profit in wholesale trading business of kerosene oil is wholly unjustified, since the sale price is controlled and it is not correct to say that purchases are not verifiable. 8. For that the estimation

KHURSHID ASHRAF,PATNA vs. ITO WARD-4 (5), PATNA

The appeal of the assessee is allowed

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

72,600/-. The ld. Assessing Officer has estimated the income of the assessee at 8% of the gross receipt as per section 44AD. He estimated the income of the assessee. However, apart from that, ld. Assessing Officer has worked out a sum of Rs.6,95,573/- as excess sale, which according to him, assessee was unable to explain

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, PATNA, PATNA vs. YASHI FILMS PRIVATE LIMITED, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowance of Rs. 8,30,23,893/on account of Professional and Technical Services (PTS) rendered by the appellant assessee. During the course of assessment proceedings, the Ld. AO stated that the assessee is engaged in producing feature films, purchase and sale of satellite rights, payment to actors, directors, composers and other professionals for the production of movies, serials