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

deposits in bank. 9. For that the CIT (A) erred in rejecting the statement of cash flow without any justification and on surmises and conjectures as the same was supported with the house property

VIDYA SAGAR SINGH HUF THROUGH KARTA SANTOSH KUMAR SINGH,PATNA vs. ITO, WARD- 6 (4), PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

House Property and other sources for AY 2017-18. The return of income was filed on 28.03.2018 showing total income of Rs. 3,42,489/-. The case was selected for limited scrutiny through CASS for the reason of cash deposit

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

house property and income from other sources. The assessee filed her return of income for the Ay 2017-18 on 31.10.2017 declaring total income of Rs.37,76,200/-. Information was received from DDIT (Inv.), Unit-2, Patna, through insight portal on 24.03.2021, wherein it was found that the assessee deposited cash

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

house property and income from other sources. The assessee filed her return of income for the Ay 2017-18 on 31.10.2017 declaring total income of Rs.37,76,200/-. Information was received from DDIT (Inv.), Unit-2, Patna, through insight portal on 24.03.2021, wherein it was found that the assessee deposited cash

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

house property’, ‘profit & gains from business or profession’ and ‘income from other sources’. The case of the assessee was selected for scrutiny under CASS to verify cash deposits

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

house property”, “profit and gains from business or profession” and “income from other sources”. The case of the assessee was selected for scrutiny through CASS to verify the issues on ‘closing stock’ and ‘cash deposits

DHARMENDRA KUMAR,PATNA vs. ITO WARD 4(2), 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. 709/Pat/2024 Assessment Year: 2017-2018 Dharmendra Kumar,…………………...….………Appellant E/74, Krishna Building, Patliputra Road, Patna-800013, Bihar [Pan:Anppk4627D] -Vs.- Income Tax Officer,………………………...…….Respondent Ward-4(2), Patna, Lok Nayak Jai Prakash Bhawan, 4Th Floor, Dak Bunglow Chowk, Patna-800001, Bihar

house property and other sources. The case was selected for limited scrutiny assessment through CASS to examine cash deposit during

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.

house property, business and 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

ACIT, CENTRAL CIRCLE-1, PATNA vs. SONAMOTI AGROTECH PVT LTD, PATNA

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

Housing of Hon’ble Karnataka High Court. He also relied upon the judgment of the Hon’ble Kerala High Court in the case of E.N. Gopakumar –vs.- CIT reported in 390 ITR 131. 6. Ld. Counsel for the assessee while impugned the order of the ld. CIT(Appeals) on this fold submitted that the assessee is not disputing about