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. 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-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

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

YOGENDRA PRASAD SHARMA,PATNA vs. DC/AC CIRCLE-6, , PATNA

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.06/Pat/2025 Assessment Year: 2017-18 Yogendra Prasad Sharma………………………………………..………….……Appellant 0 Matukdhari Niwas, West Boring Canal Road Boring Road, Patna-800001. [Pan: Aoppd7881R] Vs. Dc/Ac, Circle-6, Patna……..……....….….. ……………….........……...…..…..Respondent Appearances By: Shri Sagar Warsi, Ar, Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit - Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 06, 2025 Date Of Pronouncing The Order : February 10, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 30.05.2024 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. At The Outset, The Registry Has Informed That There Is A Delay Of 160 Days In Filing The Present Appeal. The Assessee Filed An Application For Condonation Of Delay Stating Reasons For Such Delay. After Considering The Application, We Find Reasonable Cause & The Delay Was Not Intentional. We, Therefore, Condone The Delay In Filing The Appeal & Adjudicate The Appeal On Merits Of The Case. 3. Brief Facts Of The Case Are That The Assessee Is An Individual & Filed His Return Of Income By Declaring Total Income Of Rs.11,32,280/-

Income from parental property was lying with me for future construction of House at village. During demonetisation period, I have deposited such amount into my account. For this purpose, affidavit from all brothers jointly presented before you. d. It can be easily concluded that nothing remains undisclosed

SMT. VEENA MISHRA THROUGH NITISH MISHRA,PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, the appeals in ITA No

Bench: Shri Duvvuru R. L. Reddy, Vice- & Shri Rajesh Kumar]

undisclosed sources on account of excess income shown by the assessee in respect of agricultural income. We have already decided the similar issue in ITA No. 125/Pat/2023 for AY 2000-01 wherein we have partly allowed the appeal of the assessee by estimating the expenses @ 55% of the gross receipts and treating the agriculture income @45%. Therefore, our decision

DR. JAGANNATH MISHRA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, the appeals in ITA No

Bench: Shri Duvvuru R. L. Reddy, Vice- & Shri Rajesh Kumar]

undisclosed sources on account of excess income shown by the assessee in respect of agricultural income. We have already decided the similar issue in ITA No. 125/Pat/2023 for AY 2000-01 wherein we have partly allowed the appeal of the assessee by estimating the expenses @ 55% of the gross receipts and treating the agriculture income @45%. Therefore, our decision

DR. JAGANNATH MISHRA THROUGH L/H NITISH MISHRA,PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, the appeals in ITA No

Bench: Shri Duvvuru R. L. Reddy, Vice- & Shri Rajesh Kumar]

undisclosed sources on account of excess income shown by the assessee in respect of agricultural income. We have already decided the similar issue in ITA No. 125/Pat/2023 for AY 2000-01 wherein we have partly allowed the appeal of the assessee by estimating the expenses @ 55% of the gross receipts and treating the agriculture income @45%. Therefore, our decision

DR. JAGANNATH MISHRA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, the appeals in ITA No

Bench: Shri Duvvuru R. L. Reddy, Vice- & Shri Rajesh Kumar]

undisclosed sources on account of excess income shown by the assessee in respect of agricultural income. We have already decided the similar issue in ITA No. 125/Pat/2023 for AY 2000-01 wherein we have partly allowed the appeal of the assessee by estimating the expenses @ 55% of the gross receipts and treating the agriculture income @45%. Therefore, our decision

DR. JAGANNATH MISHRA THROUGH L/H NITISH MISHRA,PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, the appeals in ITA No

Bench: Shri Duvvuru R. L. Reddy, Vice- & Shri Rajesh Kumar]

undisclosed sources on account of excess income shown by the assessee in respect of agricultural income. We have already decided the similar issue in ITA No. 125/Pat/2023 for AY 2000-01 wherein we have partly allowed the appeal of the assessee by estimating the expenses @ 55% of the gross receipts and treating the agriculture income @45%. Therefore, our decision

DR. JAGANNATH MISHRA THROUGH L/H NITISH MISHRA,PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, the appeals in ITA No

Bench: Shri Duvvuru R. L. Reddy, Vice- & Shri Rajesh Kumar]

undisclosed sources on account of excess income shown by the assessee in respect of agricultural income. We have already decided the similar issue in ITA No. 125/Pat/2023 for AY 2000-01 wherein we have partly allowed the appeal of the assessee by estimating the expenses @ 55% of the gross receipts and treating the agriculture income @45%. Therefore, our decision

SMT. VEENA MISHRA THROUGH NITISH MISHRA,PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, the appeals in ITA No

Bench: Shri Duvvuru R. L. Reddy, Vice- & Shri Rajesh Kumar]

undisclosed sources on account of excess income shown by the assessee in respect of agricultural income. We have already decided the similar issue in ITA No. 125/Pat/2023 for AY 2000-01 wherein we have partly allowed the appeal of the assessee by estimating the expenses @ 55% of the gross receipts and treating the agriculture income @45%. Therefore, our decision

SMT. VEENA MISHRA THROUGH NITISH MISHRA,PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, the appeals in ITA No

Bench: Shri Duvvuru R. L. Reddy, Vice- & Shri Rajesh Kumar]

undisclosed sources on account of excess income shown by the assessee in respect of agricultural income. We have already decided the similar issue in ITA No. 125/Pat/2023 for AY 2000-01 wherein we have partly allowed the appeal of the assessee by estimating the expenses @ 55% of the gross receipts and treating the agriculture income @45%. Therefore, our decision

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 during demonetization period. It was noticed that the assessee had deposited Rs. 13,34,000/- in the Bank

XAVIERS CONSTRUCTION PVT LTD,PATNA vs. ITO WARD- 2 (2), PATNA

In the result, the appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 349/Pat/2023 Assessment Year: 2015-2016 Xaviers Construction Pvt. Limited,....……Appellant House No. 239, Lodipur, Patna-800001, Bihar [Pan:Aaacx0342D] -Vs.- Income Tax Officer,………………………….....Respondent Ward-2(2), Patna Appearances By: Shri Anjan Biswas, Fca, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: February 13, 2025 Date Of Pronouncing The Order: March 21, 2025 O R D E R

House No. 239, Lodipur, Patna-800001, Bihar [PAN:AAACX0342D] -Vs.- Income Tax Officer,………………………….....Respondent Ward-2(2), Patna Appearances by: Shri Anjan Biswas, FCA, appeared on behalf of the assessee Shri Ashwani Kr. Singal, JCIT, appeared on behalf of the Revenue Date of concluding the hearing: February 13, 2025 Date of pronouncing the order: March

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]

undisclosed income also, provision of section 142,143(2) and 143(3) of the Act are applicable and no assessment can be madewithout issuing notice under section 143(2) of the Act. 5. In the case of Sanjeev Aggarwal Vs. DCIT [2016] 70 taxmann.com 265(Chandigarh-Trib.) the Hon'ble Chandigarh Tribunal has held that where theAssessing Officer passed