DCIT, CIRCLE-1, MUZAFFARPUR vs. M/S UTTAR BIHAR GRAMIN BANK, MUZAFFARPUR

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

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey] I.T.A. No. 29/Pat/2021 Assessment Year: 2013-14 Dcit, Circle-1, Muzaffarpur M/S Uttar Bihar Gramin Bank

Section 36(1)(viii). Since, the maximum limit allowable under this provision is Rs. 10,00,00,000/- against the available deduction of Rs. 14.54. crores, the deduction is hereby allowed to the extent of Rs. 10,00,00,000/-. The AO has restricted the deduction at Rs. 3,20,02,906/- and has disallowed Rs. 6,79

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

disallowance can be made by invoking provisions of section 40A(3). The facts of the instant case are similar. In this case the AO rejected books but failed to estimate profit/taxable income. In fact, the AO has not compared with the GP rate shown by the appellant. The position of GP in previous, current and subsequent year is as under

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

79,99,272/- is allowed. An amount of Rs. 44,70,128/- has been disallowed considering the provision for food and beverage as such expenditure is not allowable because it is an provision and not the actual expenditure. The AR demonstrated before me that this is an actual expenditure and not the provision. The word 'provision' has been used

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

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

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

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

section 2(15) of the Act, the Society was not eligible for claiming exemption u/s 11 of the Act. As the TDS was not deducted on payments to CSP, a sum of ₹71,79,910/- paid to CSP agents was disallowed

SEEMA SRIVASTAVA,PATNA vs. ITO,DC/AC-6, PATNA, PATNA

In the result, the appeal is dismissed

Bench: Shri George Mathan & Shri Rakesh Mishra

disallowed and a sum of Rs. 2,58,34,383/- was added to the income of the assessee. No adverse view regarding the rent received was formed as the same had been shown under the head ‘income from other sources’ and the total income was accordingly assessed u/s 144 of the Act at Rs. 2,79,35,133/-. Aggrieved with

ROHIT KUMAR JHUNJHUNWALA,PATNA vs. ITO, WARD-5(1), PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 73/Pat/2025 Assessment Year: 2016-2017 Rohit Kumar Jhunjhunwala,……………….…Appellant Keshev Rai Lane Chowk, Patna City-800008, Bihar [Pan:Aaqpj7024F] -Vs.- Income Tax Officer,………………………….....Respondent Ward-5(1), Patna Appearances By: Shri Alok Kumar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue

section 144 of the Income Tax Act by disallowing the claim of Rs.19,13,907/- claimed by the assessee and assessed income of the assessee at Rs.23,79

SRIRAM ENTERPRISES,BHAGALPUR vs. ASST COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1, PATNA, PATNA

79,947/-\n2. Maa Siddhidatri Construction\nABIFM2069E Rs.7,19,976/-\n3. Gardeva Security (OPC) Private LimitedAAHCG1708FRs.3,63,993/-\n4. Krishnadev Pandit\nCBBPP9743F Rs. 10,00,479/-\n7.2. The bills and ledgers submitted by the assessee were perused\ncarefully but found to be non-acceptable due to the following\nreasons/observations as mentioned in the order

ACIT, CENTRAL CIRCLE-1, PATNA vs. PIYUSH & ASSOCIATES PRIVATE LIMITED, PATNA

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.99/Pat/2021 Assessment Year: 2013-14 Acit, Central Circle -1 Piyush & Associates Private Ltd. Patna, 6Th Floor, C.R. (Annexee) Vs Pirmohani, Kadamkuan, Patna, Building, Bir Chand Patel Path, Bihar-800003 Patna-800001 [Pan : Aadcp3041N] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent)

section. This group was subjected to search and seizure action u/s 132 of the Act ITA Nos.78,79,80,99,102,103/Pat/2021 conducted on 15th March, 2018. On account of search, assessment proceeding for preceding six assessment years were initiated by way of issuing valid notice u/s 143(2) and 142(1) of the Act after the assessee had furnished