USHASHREE DEVI,BHAGALPUR vs. PR.CIT-1, PATNA

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

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 42/Pat/2021 Assessment Year: 2017-18 Ushashree Devi, Sabjee Chowk, Barari, Bhagalpur - 812003 [Pan: Aeppd6663K] ……….......................…...……………....Appellant Vs. Principal Commissioner Of Income Tax, Patna – 1, Central Revenue Building, Birchand Patel Marg, Patna - 800001 ............…..........................…..…..... Respondent

house property income, bank, postal savings accounts and the receipts from her business income from year to year. 10. For that

GRAM NIRMAN MANDAL,NAWADA vs. DC/AC EXEMPTION, CIR, PATNA, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

business income and adding income from house property. The total income was assessed at ₹ 3,16,98,714/-. 5. Aggrieved

ACIT, CENTRAL CIRCLE-2, PATNA vs. M/S AL-KARIM EDUCATIONAL TRUST, PATNA

In the result, all the appeals of the revenue i

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. Nos. 67 & 68/Pat/2021 Assessment Years: 2013-14 & 2014-15 Acit, Central Circle-2, Patna Vs. M/S. A1-Karim Educational Trust Katihar Lane, Bailey Road, Khajpura Patna-800014 (Pan: Aaatm6309G) (Appellant) (Respondent) &

house at Patna of Md. A.A. Karim. The income tax department not even saw those diaries which were seized by police and also without any explanation of the appellant without providing the copies of diaries for explanation. Therefore, failure of Income Tax Department for providing those diaries the basis of which the additions of undisclosed income by giving certain absolute

ACIT, CENTRAL CIRCLE-2, PATNA vs. NUZHAT NASREEN, L/H AHMAD ASHFAQUEKARIM OF NUZHAT NASREEN, PATNA

In the result, all the appeals of the revenue i

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. Nos. 67 & 68/Pat/2021 Assessment Years: 2013-14 & 2014-15 Acit, Central Circle-2, Patna Vs. M/S. A1-Karim Educational Trust Katihar Lane, Bailey Road, Khajpura Patna-800014 (Pan: Aaatm6309G) (Appellant) (Respondent) &

house at Patna of Md. A.A. Karim. The income tax department not even saw those diaries which were seized by police and also without any explanation of the appellant without providing the copies of diaries for explanation. Therefore, failure of Income Tax Department for providing those diaries the basis of which the additions of undisclosed income by giving certain absolute

ACIT CENTRAL CIRCLE-2, PATNA vs. AHMAD ASHFAQUE KARIM, PATNA

In the result, all the appeals of the revenue i

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. Nos. 67 & 68/Pat/2021 Assessment Years: 2013-14 & 2014-15 Acit, Central Circle-2, Patna Vs. M/S. A1-Karim Educational Trust Katihar Lane, Bailey Road, Khajpura Patna-800014 (Pan: Aaatm6309G) (Appellant) (Respondent) &

house at Patna of Md. A.A. Karim. The income tax department not even saw those diaries which were seized by police and also without any explanation of the appellant without providing the copies of diaries for explanation. Therefore, failure of Income Tax Department for providing those diaries the basis of which the additions of undisclosed income by giving certain absolute

ACIT, CENTRAL CIRCLE-2, PATNA vs. M/S AL-KARIM EDUCATIONAL TRUST, PATNA

In the result, all the appeals of the revenue i

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. Nos. 67 & 68/Pat/2021 Assessment Years: 2013-14 & 2014-15 Acit, Central Circle-2, Patna Vs. M/S. A1-Karim Educational Trust Katihar Lane, Bailey Road, Khajpura Patna-800014 (Pan: Aaatm6309G) (Appellant) (Respondent) &

house at Patna of Md. A.A. Karim. The income tax department not even saw those diaries which were seized by police and also without any explanation of the appellant without providing the copies of diaries for explanation. Therefore, failure of Income Tax Department for providing those diaries the basis of which the additions of undisclosed income by giving certain absolute

JAYA SINGH,PATNA vs. DC,AC CIRCLE-1, BHAGALPUR, BHAGALPUR, BIHAR

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 430/Pat/2024 Assessment Year: 2017-2018 Jaya Singh,………………………………….………Appellant 6-B/9, North Shrikrishnapuri, Patna-800013, Bihar [Pan:Bfxps2289J] -Vs.- Deputy Commissioner, Assistant Commissioner, Circle-1, Bhagalpur,………………………….....Respondent Bhagalpur, Bihar Appearances By: Shri Ranjeet Kr. Singh, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue

business of running petrol pump, income from house property and income from other sources. The assessee filed her return of income

PIONEER EDUCATION SOCIETY,HARYANA vs. ITO, PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 430/Pat/2024 Assessment Year: 2017-2018 Jaya Singh,………………………………….………Appellant 6-B/9, North Shrikrishnapuri, Patna-800013, Bihar [Pan:Bfxps2289J] -Vs.- Deputy Commissioner, Assistant Commissioner, Circle-1, Bhagalpur,………………………….....Respondent Bhagalpur, Bihar Appearances By: Shri Ranjeet Kr. Singh, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue

business of running petrol pump, income from house property and income from other sources. The assessee filed her return of income

VIKASH KUMAR,PATNA vs. ACIT, CIRCLE 6, PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 376/Pat/2024 Assessment Year: 2017-2018 Vikash Kumar,……………..…………….…………Appellant Mansoorganj, Patna City, Patna-800009, Bihar [Pan:Bcjpk6088A] -Vs.- Deputy/Assistant Commissioner Of Income Tax, Circle-6, Patna,…………………………………...Respondent Bihar Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: November 21, 2024 Date Of Pronouncing The Order: December 10, 2024 O R D E R

income from house property”, “profit and gains from business or profession” and “income from other sources”. The case of the assessee

SANJEEV RANJAN,PATNA vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, PATNA

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Sanjay Awasthii.T.A. No.305/Pat/2024 Assessment Year: 2017-18 Sanjeev Ranjan………………..……………………………………….…..……Appellant Shanta Bhawan, Road No.8, Patel Nagar, Patna- 800023. [Pan: Abzpr5817Q] Vs. Dcit, Circle-6, Patna…...............…..….…..….........……........……...…..…..Respondent Appearances By: Shri A. K. Rastogi, Advocate, Appeared On Behalf Of The Appellant. Shri Ashwani Kumar, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 17, 2024 Date Of Pronouncing The Order : December 18, 2024 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 15.02.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Is An Individual & Filed His Return Of Income By Declaring Total Income Of Rs.43,06,640/- On 21.10.2017 For The Assessment Year 2017-18 Under The Head ‘Income From House Property’, ‘Profit & Gains From Business Or Profession’ & ‘Income From Other Sources’. The Case Of The Assessee Was Selected For Scrutiny Under Cass To Verify Cash Deposits During Demonetization Period. Accordingly, Notice U/S 143(2) Of The Act Was Issued. Subsequently, Notice U/S 142(1) Of The Act Was Also Issued Calling For Furnishing Details Such As Itr, Computation Of Income, Audit Report Pertaining To The Relevant Assessment Year, List Of All Bank Accounts Held

income from house property’, ‘profit & gains from business or profession’ and ‘income from other sources’. The case of the assessee

VIBHUTI BHUSHAN SINHA,DWARKA vs. ITO, WARD-6(2), PATNA

In the result, both the appeals are treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.02/Pat/2022 Assessment Years: 2015-16 Vibhuti Bhushan Sinha………………………….....…...……………....Appellant C-601, Shivam Apartment, Virmeshwar Nagar, Dwarka, Gujrat-361335. [Pan: Aigps7118D] Vs. Ito, Ward-6(2), Patna…..….................................................…..…..... Respondent I.T.A. No.03/Pat/2022 Assessment Years: 2016-17 Sonam Raj…………..………………………….....…...……………....Appellant W/O Shri Deepak Verma, 2Nd Floor, House No.101, Pocket-52, Chittaranjan Park, New Delhi – 110019. [Pan: Dfsps6397E] Vs. Ito, Ward-6(2), Patna…..….................................................…..…..... Respondent Appearances By: Shri Sudipta Sannigrahi, Ca, Appeared On Behalf Of The Appellant. Shri Sushil Kr. Mishra, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 28, 2024 Date Of Pronouncing The Order : August 12, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By Two Different Assessees Against The Separate Orders Dated 30.04.2021 & 01.03.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To

house property and income from other sources etc., which means that the assessee is not carrying on any business or profession

SONAM RAJ,NEW DELHI vs. ITO, WARD-6(2), PATNA

In the result, both the appeals are treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.02/Pat/2022 Assessment Years: 2015-16 Vibhuti Bhushan Sinha………………………….....…...……………....Appellant C-601, Shivam Apartment, Virmeshwar Nagar, Dwarka, Gujrat-361335. [Pan: Aigps7118D] Vs. Ito, Ward-6(2), Patna…..….................................................…..…..... Respondent I.T.A. No.03/Pat/2022 Assessment Years: 2016-17 Sonam Raj…………..………………………….....…...……………....Appellant W/O Shri Deepak Verma, 2Nd Floor, House No.101, Pocket-52, Chittaranjan Park, New Delhi – 110019. [Pan: Dfsps6397E] Vs. Ito, Ward-6(2), Patna…..….................................................…..…..... Respondent Appearances By: Shri Sudipta Sannigrahi, Ca, Appeared On Behalf Of The Appellant. Shri Sushil Kr. Mishra, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 28, 2024 Date Of Pronouncing The Order : August 12, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By Two Different Assessees Against The Separate Orders Dated 30.04.2021 & 01.03.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To

house property and income from other sources etc., which means that the assessee is not carrying on any business or profession

JOSEPH JOSE,PATNA vs. DC/AC, CIRCLE-4, PATNA

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.197/Pat/2025 Assessment Year: 2017-18 Joseph Jose……………………….....…..…………………....Appellant House Of Sudhir Kr. Singh, Opposite Loyala High School, P.O Sadaqat, Ashram Kurji Patna, Bihar-800010. [Pan: Ajlpj6722E] Vs. Dc/Ac, Cir-4, Patna……….……….…............................…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 24, 2025 Date Of Pronouncing The Order : August 07, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Has Been Filed By The Assessee Against The Order Passed By The Cit, Appeal Addl/Jcit(A)-10, Delhi ["Cit(A)"] For The Assessment Year 2017-18. 2. Brief Facts Of The Case Ate That The Assessee Is An Individual & Derived His Income From House Property, Business & Other Sources For The Assessment Year 2017-18. The Assessee Filed His Return Of Income Declaring Total Income Of Rs.16,51,470/-. The Case Of The Assessee Was Selected For Complete Scrutiny Through Cass Showing Reason For Abnormal Increase In Cash Deposits During Demonetization Period As Compared To Pre-Demonetisation Period. Therefore, The Assessing Officer Issued Notices U/S 143(2) & 142(1) Of The Act Asking For Various Details.

income from house property, business and other sources for the assessment year 2017-18. The assessee filed his return of income

AJAY KUMAR,PATNA vs. PR. CIT-1, PATNA

In the result, the appeal of the assessee is allowed

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

house property and income from other source, namely interest etc. As observed above, the ld. Assessing Officer has examined all these details and thereafter finalized the assessment. 4. The ld. Pr. Commissioner on perusal of the assessment record formed an opinion that assessment order is suffering from an apparent error and, therefore, it has caused a prejudice to the interest

CHHAYA DEVI,MUZAFFARPUR vs. NFAC, DELHI, DELHI

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 437/Pat/2024 Assessment Year: 2018-2019 Chhaya Devi,………….…………………….………Appellant New Area Sikandarpur, Muzaffarpur-842001, Bihar [Pan:Aakpd7640M] -Vs.- National Faceless Assessment Centre (Nfac)…………………………………………….....Respondent New Delhi Appearances By: Shri Sanjeev Kr. Anwar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue

business has two manufacturing units, one for domestic sale and another for export, established in Special Economic Zone. The appellant has income from salary, house property

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

income of ₹45,19,620/- from house property,\nprofit of ₹12,16,69,526/- from business and ₹1,12,438/- as income

SARIKA CHOUDHARY,PATNA vs. ACIT, CIRCLE-4, PATNA

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

Bench: Sonjoy Sarma & Sri Rakesh Mishra

house property and other sources. The return of income for AY 2011-12 was filed on 17.04.2012 declaring total income of Rs. 1,82,798/-. A survey u/s 133A of the Act was conducted at the business

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

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

housing loan of Rs. 1,97,16,393/- on 22.03.2016 which is presumably related to any other property as the cost of properly acquired from M/s Bestech (erroneously referred to as Ms Unitech in the show cause notice) itself is merely Rs. 1,11,53, 500/- e. Notwithstanding above, the assessee has claimed total exemption u/s 54F for an amount