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) &

132A (copy was provided to the Ld. CIT(A) by the A.O. along with the remand report) was also in the name of the assessee and therefore provisions of section 153A applies and not section 153C. 10. That the order of the Ld. CIT (A) being erroneous in law and on facts to be vacated and the order

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) &

132A (copy was provided to the Ld. CIT(A) by the A.O. along with the remand report) was also in the name of the assessee and therefore provisions of section 153A applies and not section 153C. 10. That the order of the Ld. CIT (A) being erroneous in law and on facts to be vacated and the order

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

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

House, Shanti Bhawan, Bank More, Dhanbad-826001, Jharkhand [PAN:AABCB0310L] -Vs.- Assistant Commissioner of Income Tax,....Respondent Central Circle-3, Patna, 6th Floor, C.R. (Annexe) Building, Bir Chand Patel Marg, Patna-800001, Bihar Assessment Years: 2016-2017 & 2017-2018 & C.O. Nos. 1 & 2/PAT/2022 (in ITA 62 & 63/PAT/2021) Assessment years: 2016-2017 & 2017-2018 Broadson Commodities Pvt. Limited Appearances by: Shri

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

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

House, Shanti Bhawan, Bank More, Dhanbad-826001, Jharkhand [PAN:AABCB0310L] -Vs.- Assistant Commissioner of Income Tax,....Respondent Central Circle-3, Patna, 6th Floor, C.R. (Annexe) Building, Bir Chand Patel Marg, Patna-800001, Bihar Assessment Years: 2016-2017 & 2017-2018 & C.O. Nos. 1 & 2/PAT/2022 (in ITA 62 & 63/PAT/2021) Assessment years: 2016-2017 & 2017-2018 Broadson Commodities Pvt. Limited Appearances by: Shri

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