Search: reassessment

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Section 153A159 Section 26394 Addition to Income67 Section 143(3)64 Section 14855 Section 14754 Survey u/s 133A50 Section 270A48 Section 13238 Section 250

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MUZAFFARPUR vs. NANDKUMAR PRASAD SAH, SARAIYGANJ ROAD, MUZAFFARPUR

In the result, the appeal filed by the Revenue is dismissed

ITA 248/PAT/2023[2018-19]Status: DisposedITAT Patna08 Jul 2025AY 2018-19

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 132Section 133ASection 142(1)Section 153ASection 250Section 69A

business premises of the assessee were conducted simultaneously on 17.09.2020 and therefore, inter linked which implies that the documents marked as GDMIS-59 was impounded during the course of search operation u/s 132 of the I.T. Act. 3. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A)-3, Patna failed

Showing 1–20 of 130 · Page 1 of 7

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MUZAFFARPUR vs. NANDKUMAR PRASAD SAH, SARAIYGANJ ROAD, MUZAFFARPUR

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MUZAFFARPUR vs. NANDKUMAR PRASAD SAH, SARAIYGANJ ROAD, MUZAFFARPUR

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

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

ACIT vs. INTERNATIONAL SCHOOL OF SOCIAL WELFARE HUMAN RESOURCES,

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MUZAFFARPUR, MUZAFFARPUR vs. AJIT KUMAR, BETTIAH

SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

USHASHREE DEVI,BHAGALPUR vs. PR.CIT-1, PATNA

RANJEET SINGH,PATNA vs. ITO, WARD- 5 (5), PATNA

PUNRASAR JUTE PARK LIMITED,PURNEA vs. CIT, PURNEA

ACIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

KUMAR ARUNODAYA,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX - 6, PATNA [NEW – DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, PATNA], PATNA

ACIT, CENTRAL CIRCLE-2, PATNA vs. KUMAR ARUNODAYA, PATNA

DCIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

KUMAR ARUNOSAYA,PATNA vs. A.O., CIRCLE-6, PATNA

SANJAY KUMAR ,PATNA vs. ITO WARD-4(5) PATNA , PATNA

DOLLY GHOSH,BHAGALPUR vs. ACIT CENTRAL CIRCLE 1 PATNA, PATNA

ACIT CENTRAL CIRCLE-2, PATNA vs. AHMAD ASHFAQUE KARIM, PATNA

ACIT, CENTRAL CIRCLE-2, PATNA vs. M/S AL-KARIM EDUCATIONAL TRUST, PATNA

ACIT, CENTRAL CIRCLE-2, PATNA vs. M/S AL-KARIM EDUCATIONAL TRUST, PATNA