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) &

131 of this Act, or a notice under sub-section (4) of section 22 of the Indian Income-tax Act, 1922, or under sub-section (1) of section 142 of this Act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed to produce, or cause to be produced, such

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) &

131 of this Act, or a notice under sub-section (4) of section 22 of the Indian Income-tax Act, 1922, or under sub-section (1) of section 142 of this Act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed to produce, or cause to be produced, such

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

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

131(1)- ANN-12 17 Notice u/s 142(1)- ANN -13 378 to426 12. When paper book was received by the ld. Counsel for the assessee, in rebuttal a written submission has been filed by the assessee giving comments, wherein each and every point referred in the written submission by the ld. D.R. has been replied and to summarize

GANADHIPATI CONSTRUCTION PRIVATE LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

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

131(1)- ANN-12 17 Notice u/s 142(1)- ANN -13 378 to426 12. When paper book was received by the ld. Counsel for the assessee, in rebuttal a written submission has been filed by the assessee giving comments, wherein each and every point referred in the written submission by the ld. D.R. has been replied and to summarize

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL , PATNA

In the result, all the appeals of the assessee bearing

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

131(1)- ANN-12 17 Notice u/s 142(1)- ANN -13 378 to426 12. When paper book was received by the ld. Counsel for the assessee, in rebuttal a written submission has been filed by the assessee giving comments, wherein each and every point referred in the written submission by the ld. D.R. has been replied and to summarize

GANADHIPATI CONSTRUCTION PVT LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

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

131(1)- ANN-12 17 Notice u/s 142(1)- ANN -13 378 to426 12. When paper book was received by the ld. Counsel for the assessee, in rebuttal a written submission has been filed by the assessee giving comments, wherein each and every point referred in the written submission by the ld. D.R. has been replied and to summarize

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

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

131(1)- ANN-12 17 Notice u/s 142(1)- ANN -13 378 to426 12. When paper book was received by the ld. Counsel for the assessee, in rebuttal a written submission has been filed by the assessee giving comments, wherein each and every point referred in the written submission by the ld. D.R. has been replied and to summarize

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

131 TTJ 78 (Nagpur Bench) h) Essar Inv. Ltd. v. DC (07) 16 SOT 119 (Mum.) n) Your kind attention, in this regard is also drawn to the principles enunciated in the following cases in accordance with which also and in view of the facts and circumstances as stated above in this case no valid proceedings u/s 263 legally lied

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

131 TTJ 78 (Nagpur Bench) h) Essar Inv. Ltd. v. DC (07) 16 SOT 119 (Mum.) n) Your kind attention, in this regard is also drawn to the principles enunciated in the following cases in accordance with which also and in view of the facts and circumstances as stated above in this case no valid proceedings u/s 263 legally lied

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

131 TTJ 78 (Nagpur Bench) h) Essar Inv. Ltd. v. DC (07) 16 SOT 119 (Mum.) n) Your kind attention, in this regard is also drawn to the principles enunciated in the following cases in accordance with which also and in view of the facts and circumstances as stated above in this case no valid proceedings u/s 263 legally lied

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT (CENTRAL), PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

131 TTJ 78 (Nagpur Bench) h) Essar Inv. Ltd. v. DC (07) 16 SOT 119 (Mum.) n) Your kind attention, in this regard is also drawn to the principles enunciated in the following cases in accordance with which also and in view of the facts and circumstances as stated above in this case no valid proceedings u/s 263 legally lied

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

131 TTJ 78 (Nagpur Bench) h) Essar Inv. Ltd. v. DC (07) 16 SOT 119 (Mum.) n) Your kind attention, in this regard is also drawn to the principles enunciated in the following cases in accordance with which also and in view of the facts and circumstances as stated above in this case no valid proceedings u/s 263 legally lied

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

131 TTJ 78 (Nagpur Bench) h) Essar Inv. Ltd. v. DC (07) 16 SOT 119 (Mum.) n) Your kind attention, in this regard is also drawn to the principles enunciated in the following cases in accordance with which also and in view of the facts and circumstances as stated above in this case no valid proceedings u/s 263 legally lied

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

131 TTJ 78 (Nagpur Bench) h) Essar Inv. Ltd. v. DC (07) 16 SOT 119 (Mum.) n) Your kind attention, in this regard is also drawn to the principles enunciated in the following cases in accordance with which also and in view of the facts and circumstances as stated above in this case no valid proceedings u/s 263 legally lied

SRIRAM ENTERPRISES,PATNA vs. PCIT (CENTRAL), PATNA

In the result, the appeal of the assessee is allowed

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 76/Pat/2023 Assessment Year: 2018-2019 Sriram Enterprises,………………………..........Appellant C/O. Nirmal & Associates, Nepali Kothi, Opposite Gasoline Petrol Pump, Boring Road, Patna-800001 [Pan:Aarfs8853J] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,…………………………………..……………..Respondent, Bihar-800001 Appearances By: Shri Nishant Maitin, C.A., Appeared On Behalf Of The Assessee Md. A.H. Chowdhary, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : 5Th March, 2024 Date Of Pronouncing The Order: May 8Th, 2024 O R D E R

Housing Projects Limited (2012) 343 ITR 329, we need to inquire the facts of the case. Firstly, we examine whether ld. PCIT has rightly assumed jurisdiction under section 263 of the Act. Now for assuming jurisdiction ld. PCIT has to satisfy himself whether the order of ld. Assessing Officer is erroneous in so far as it is prejudicial

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

VEENA MISHRA THROUGH NITISH MISHRA,PATNA vs. ACIT, CENT.CIR-1, PATNA, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 234A, 234B and 234C of the income tax Act, 1961 on the total income as computed in the orders of assessment and Ld. CIT Appeal erred in confirming the same. 15. For that the order of the assessment so passed by the assessing officer and the appellate order passed by the Ld. CIT Appeal is otherwise arbitrary and illegal