I.T.O. vs. M/S KUMAR CONSTRUCLTION,

In the result, the appeal of the Revenue is partly allowed

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

penalty under section 271(1)(b) for non-compliance of the notices at the end of the assessee. Ultimately the ld. Assessing Officer gone through the books of account submitted before her and made these two additions by recording the following finding:- “Addition u/s 40A(3) for payments exceeding Rs.20,000/- through bearer cheques:- On perusal of Books

ZAIMUR RAHMAN,EAST CHAMPARAN vs. INCOME TAX DEPARTMENT, NFAC, DELHI

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

u/s 147 r.w.s. 144B of the Act, dated 30.01.2024. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. For that the grounds of appeal hereto are without prejudice to each other. I.T.A. No.: 321/PAT/2025 Assessment Year: 2015-16 Zaimur Rahman. 2. For that the appellate order dated 30/05/2025 bearing DIN & Order No: ITBA/NFAC/S/250/2025-26/1076580474

SMT. ANITA DEVI,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the appeals of the assessee are allowed

u/s 153D of the Income\nTax Act, 1961, with the following directions:-.\nSl No.\n1.\n2.\n3.\n4.\nName & PAN of the Assessee\nShri Sushil Kumar [PAN-ASPPK0802P], A/78, P.\nC. Colony, Kankarbagh, Patna\nSmt. Anita Devi [Pan-AKPPD2722B], A/78, P. C.\nColony, Kankarbagh, Patna\nProper care should be taken in calculation of tax and interest thereupon.\nNote sheet /order

SMT. ANITA DEVI,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the appeals of the assessee are allowed

u/s 153D of the Income\nTax Act, 1961, with the following directions:-\nSl No.\n1.\n2.\n3.\n4.\nName & PAN of the Assessee\nShri Sushil Kumar [PAN-ASPPK0802P], A/78, P.\nC. Colony, Kankarbagh, Patna\nSmt. Anita Devi [Pan-AKPPD2722B], A/78, P. C.\nColony, Kankarbagh, Patna\n Assessment Year\n2011-12 to 2017-18\n2011-12 to 2017-18\nProper care

SMT. ANITA DEVI,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the appeals of the assessee are allowed

u/s 153D of the Income\nTax Act, 1961, with the following directions:-.\nSl\nNo.\nName & PAN of the Assessee\n Assessment Year\n1. Shri Sushil Kumar [PAN-ASPPK0802P], A/78, P.\n2011-12 to 2017-18\nC. Colony, Kankarbagh, Patna\n2.\nSmt. Anita Devi [Pan-AKPPD2722B], A/78, P. C. 2011-12 to 2017-18\nColony, Kankarbagh, Patna\n3.\n4.\nCertified

SMT. ANITA DEVI,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the appeals of the assessee are allowed

u/s 153D of the Income\nTax Act, 1961, with the following directions:-\nSl No.\n1.\n2.\n3.\n4.\nName & PAN of the Assessee\nShri Sushil Kumar [PAN-ASPPK0802P], A/78, P.\nC. Colony, Kankarbagh, Patna\nSmt. Anita Devi [Pan-AKPPD2722B], A/78, P. C.\nColony, Kankarbagh, Patna\nProper care should be taken in calculation of tax and interest thereupon.\nNote sheet /order