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) &

10 of Bihar Examination Act and u/s. 25(1-b) A, 26,35 Arms Act was registered. After investigation, chargesheet has been submitted against the petitioner and others under aforesaid sections. Accordingly, cognizance was taken against the petitioner in various sections of I.P.C., except P.C. Act. Said cognizance order was challenged before the Hon'ble High Court, Patna

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) &

10 of Bihar Examination Act and u/s. 25(1-b) A, 26,35 Arms Act was registered. After investigation, chargesheet has been submitted against the petitioner and others under aforesaid sections. Accordingly, cognizance was taken against the petitioner in various sections of I.P.C., except P.C. Act. Said cognizance order was challenged before the Hon'ble High Court, Patna

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) &

10 of Bihar Examination Act and u/s. 25(1-b) A, 26,35 Arms Act was registered. After investigation, chargesheet has been submitted against the petitioner and others under aforesaid sections. Accordingly, cognizance was taken against the petitioner in various sections of I.P.C., except P.C. Act. Said cognizance order was challenged before the Hon'ble High Court, Patna

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

In the result, the appeal is dismissed

Bench: Shri George Mathan & Shri Rakesh Mishra

sections. 9. For that the appellant reserves its right to furnish detailed written submission along with documents and evidences on or before date of hearing. 10. For that the appellant may be given opportunity of personal hearing physically/virtually at the time of hearing of the appeal. 11. For that the whole order is bad in fact

DCIT, CIRCLE-1, MUZAFFARPUR vs. M/S R.P.RAI ESTATE PVT LTD, PATNA

In the result, the appeal of the revenue is dismissed

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2017-18 Dcit, Circle-1, Muzaffarpur M/S. R.P. Rai Estate Pvt. Ltd. Vs 19, Goharua, Patliputra Colony, Patliputra, Patna- 800013. Pan: Aaccr 4972 P (Appellant) (Respondent) Present For: Appellant By : Shri Sushil Kumar Mishra, Jcit, Dr Respondent By : Shri Devesh Poddar, Advocate Date Of Hearing : 19.03.2024 Date Of Pronouncement : 03.04.2024 O R D E R Per Sonjoy Sarma, Jm: This Appeal Of The Revenue For The Assessment Year 2017-18 Is Directed Against The Order Dated 29.06.2020 Passed By The Ld. Commissioner Of Income-Tax (Appeal), Patna [Hereinafter Referred To As ‘The Ld. Cit(A)’].

section 23(3)" That the same view has been expressed by the various court which are as follows:-Action Electricals v. Deputy CIT [2002] 258 ITR 188 (Delhi) and Kamal Kumar Saharia v. CIT [1995] 216 ITR 217 (Gauhati). The A.R has further relied upon the judgment of Hon. ITAT, Patna bench, in the case of assessee itself

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

house property. The total income was assessed at ₹ 3,16,98,714/-. 5. Aggrieved with the assessment order, the assessee filed an appeal before the ld. CIT(Appeals), who considered the facts of the case and noted that despite issuing four notices for hearing, no reply was filed, therefore, the appeal was dismissed on account of non-prosecution. 6. Aggrieved

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

property and income from other sources etc., which means that the assessee is not carrying on any business or profession, therefore, the provisions of section 124(1)(b) of the Act will be attracted in the case of the assessee for ascertaining territorial jurisdiction of the Assessing Officer. No doubt, the assessee in its original

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

property and income from other sources etc., which means that the assessee is not carrying on any business or profession, therefore, the provisions of section 124(1)(b) of the Act will be attracted in the case of the assessee for ascertaining territorial jurisdiction of the Assessing Officer. No doubt, the assessee in its original

SHARDINDU PRASAD SINGH,PATNA vs. ITO, WARD-6(4), PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

House property as per provisions of the joint Land Development agreement. 14. Without prejudice to the above, even if for argument sake, the date of execution and/or registration of the agreement is treated as the date of transfer even then the learned Assessing Officer erred in the manner of computing of the capital gains which is not in the mode

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 the Id. CIT (A), NFC has erred in not considering and taking into account the submissions, explanation and the material placed before him, along with its written submissions dated 9/2/2021 without considering the merit of the case and upheld

SRI KALIKA NANDAN NIJI KULDEVTA TRUST,PATNA vs. ITO, WARD-6(3), PATNA

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

Bench: Shri A. T. Varkey, Jm]

house property, Rs.16,727/- as income from other sources (interest and donation received) and net agricultural income of Rs.56,000/- equal to aggregate income of Rs.1,10,530/-, on which no tax was payable as the threshold limit was Rs. 2 lacs. According to the Ld. Sr. Advocate, Shri Rastogi, the Ld. CIT(A) has not correctly appreciated the facts

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

RAJESH SINGH,HAJIPUR vs. ADDL/JCIT, DELHI, DELHI

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz)

house property. The case was selected for scrutiny through CASS. Accordingly, notices under sections 143(2) and 142(1) of the Income Tax Act were issued and served upon the assessee. The assessee was asked to submit details of agriculture income, bank account statement, income from milk and bio-products etc. along with documentary evidences. The assessee furnished the copy

M/S MANISH FINLEASE (P) LTD,PATNA vs. ITO, WARD-2(1), PATNA

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-2011 Manish Finlease Pvt Ltd., Vs. Ito, Ward 2(1), Patna Chandi House Exhibition Road, Patna Pan/Gir No.Aaccm 6252 B (Appellant) .. ( Respondent) Assessee By : Shri A.K.Rastogi & Rakesh Kumar, Ars Revenue By : Shri Indrajeet Singh, Dr Date Of Hearing : 20/06/ 2019 Date Of Pronouncement : 09/08/ 2019 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-1, Patna Dated 27.9.2018 For The Assessment Year 2010-2011. 2. The Appeal Filed By The Assessee Is Delayed By 51 Days. The Assessee Has Filed Application For Condonation Of Delay Stating The Reasons For Not Filing The Appeal In Time Before The Tribunal. After Hearing The Submissions Of The Parties, We Are Satisfied That The Assessee Had A Bonafide Reason For Not Filing The Appeal In Time. Therefore, We Condone The Delay & Proceed To Decide The Appeal Of The Assessee On Merits.

House Exhibition Road, Patna PAN/GIR No.AACCM 6252 B (Appellant) .. ( Respondent) Assessee by : Shri A.K.Rastogi & Rakesh Kumar, ARs Revenue by : Shri Indrajeet Singh, DR Date of Hearing : 20/06/ 2019 Date of Pronouncement : 09/08/ 2019 O R D E R Per Bench This is an appeal filed by the assessee against the order of the CIT(A)-1, Patna dated

VISHWAMBHAR CHAUDHARI,KATIHAR vs. ITO, WARD-1(5), KATIHAR

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

property sold was agricultural land and any gains on the same was exempt under provision of section 10(37) of the L. T. Act, 1961. Before the department the assessee duly filed copy of impugned sale deed. Without prejudice to above, the learned Assessing Officer has erred in allowing cost of improvement at the rate of Rs. 7500/- per katha

VIJAYA SINGH,PATNA vs. INCOME TAX OFFICER, WARD - 6(1), PATNA, PATNA, BIHAR

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 519/Pat/2024 Assessment Year: 2018-2019 Vijaya Singh,…………………………...….………Appellant M-55/22A, S.K. Nagar, Patna-800001, Bihar [Pan:Asups6086N] -Vs.- Income Tax Officer,………………………......Respondent Ward-6(1), Patna, Lok Nayak Jay Prakash Bhawan, Dak Bunglow Road, Patna-800001, Bihar

house property’ and the assessee has also declared the agricultural income of Rs.39,45,200/- during the FY under consideration. As the assessee failed to establish the agriculture income as claimed by her in the return of income, therefore, it was concluded that the agricultural income shown by the assessee is nothing but unexplained money. The amount of Rs.39

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 during demonetization period’. Survey proceedings under section 133A were also conducted on 27.02.2017. Accordingly, notice under section 143(2) of the Act was issued

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