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85 results for “reassessment”+ Section 10(20)clear

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Key Topics

Section 153A155Section 26389Section 14861Section 143(3)60Addition to Income52Survey u/s 133A45Section 270A42Section 25038Section 14738Section 132

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

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

ITA 311/PAT/2023[2020-21]Status: DisposedITAT Patna20 Nov 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

Section 10Section 132Section 133ASection 143(3)Section 147Section 148Section 148A

20, 2024 O R D E R Per Rajesh Kumar, Accountant Member:- The present four appeals bearing ITA Nos. 309, 310, 311 & 312/PAT/2023 are directed at the instance of assessee against the orders of ld. Principal Commissioner of Income Tax (Central), Assessment Years: 2018-2019 to 2021-2022 G.D. Mother Educational Society Patna, all dated 25th August, 2023 passed

Showing 1–20 of 85 · Page 1 of 5

31
Limitation/Time-bar15
Reassessment14

GD MOTHER EDUCATIONAL SOCIETY ,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

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

ITA 309/PAT/2023[2018-19]Status: DisposedITAT Patna20 Nov 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

Section 10Section 132Section 133ASection 143(3)Section 147Section 148Section 148A

20, 2024 O R D E R Per Rajesh Kumar, Accountant Member:- The present four appeals bearing ITA Nos. 309, 310, 311 & 312/PAT/2023 are directed at the instance of assessee against the orders of ld. Principal Commissioner of Income Tax (Central), Assessment Years: 2018-2019 to 2021-2022 G.D. Mother Educational Society Patna, all dated 25th August, 2023 passed

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

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

ITA 312/PAT/2023[2021-22]Status: DisposedITAT Patna20 Nov 2024AY 2021-22

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

Section 10Section 132Section 133ASection 143(3)Section 147Section 148Section 148A

20, 2024 O R D E R Per Rajesh Kumar, Accountant Member:- The present four appeals bearing ITA Nos. 309, 310, 311 & 312/PAT/2023 are directed at the instance of assessee against the orders of ld. Principal Commissioner of Income Tax (Central), Assessment Years: 2018-2019 to 2021-2022 G.D. Mother Educational Society Patna, all dated 25th August, 2023 passed

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

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

ITA 310/PAT/2023[2019-20]Status: DisposedITAT Patna20 Nov 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. Nos. 309, 310, 311 & 312/Pat/2023 Assessment Years: 2018-2019 To 2021-2022 G.D. Mother Educational Society,……………Appellant Akharaghat Road, Muzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Principal Commissioner Of Income Tax (Central), Patna,………………….……………………………….Respondent Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 25, 2024 Date Of Pronouncing The Order: November 20, 2024 O R D E R

Section 10Section 132Section 133ASection 143(3)Section 147Section 148Section 148A

20, 2024 O R D E R Per Rajesh Kumar, Accountant Member:- The present four appeals bearing ITA Nos. 309, 310, 311 & 312/PAT/2023 are directed at the instance of assessee against the orders of ld. Principal Commissioner of Income Tax (Central), Assessment Years: 2018-2019 to 2021-2022 G.D. Mother Educational Society Patna, all dated 25th August, 2023 passed

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

ITA 63/PAT/2021[2017-18]Status: DisposedITAT Patna30 Aug 2023AY 2017-18

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

Section 132Section 153Section 153C

10. The ld. Counsel for the assessee, on the other hand, relied upon his detailed submissions made before the ld. CIT(Appeals), which has been reproduced. He raised two- folds of submission. In his first-fold of submission, he contended that no doubt, there was an authorisation against the name of the assessee but actual search at the premises

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

ITA 62/PAT/2021[2016-17]Status: DisposedITAT Patna30 Aug 2023AY 2016-17

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

Section 132Section 153Section 153C

10. The ld. Counsel for the assessee, on the other hand, relied upon his detailed submissions made before the ld. CIT(Appeals), which has been reproduced. He raised two- folds of submission. In his first-fold of submission, he contended that no doubt, there was an authorisation against the name of the assessee but actual search at the premises

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, PATNA, FOURTH FLOOR, J.P. BHAVAN, DAKBUNGLOW CHAURAHA, PATNA vs. TULSHYAN METALS PRIVATE LIMITED, PATNA

The appeal is allowed and the order of the High Court is vacated

ITA 340/PAT/2024[2015-16]Status: FixedITAT Patna27 Nov 2024AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Vice- & Shri Sanjay Awasthii.T.A. Nos.339&340/Pat/2024 Assessment Years: 2014-15 & 2015-16 Acit, Circle-1, Patna……..........................................................……….……Appellant Vs. Tulshyan Metals Pvt. Ltd…………………………...............……...…..…..Respondent 3D, Shakambari Complex, Sabji Bazar Chowk, Nagla Bihar-800008. [Pan: Aacct2904K] Appearances By: Shri Ashok Kumar Cit, Appeared On Behalf Of The Appellant. Shri Sandeep Goel, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 18, 2024 Date Of Pronouncing The Order : November 27, 2024 Order Per Sanjay Awasthi: 1. The Captioned Appeals Have Been Preferred By The Revenue Against The Separate Orders Of Even Date 30.01.2024 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’) For Assessment Years 2014-15 & 2015-16. Since, The Substantive Issues Are Common In Both The Assessment Years & The Appeals Pertain To The Same Assessee, Therefore, The Two Appeals Are Being Disposed Of Through This Single Order. 2. However, In Both The Cases, The Action Of The Assessing Officer In Assuming Jurisdiction U/S 147 Of The Act Through Issuance Of Notice U/S 148 Of The Act Has Been In Dispute, Whereby, The Ld. Cit(A) Has Held That Since Notice U/S 143(2) Of The Act Was Not Issued For Both The Years, Following The Issuance Of Notice U/S 148 Of The Act, Then The Subsequent Orders Passed U/S 147 R.W.S 144, R.W.S 144B Of The Act Would Be Null & Void. However, For The Sake Of Record, The Grounds In Both The Cases Are Extracted As Under:

Section 143(2)Section 147Section 148Section 151Section 250

20 of 2002) but before the expiry of the time limit for making the assessment, re-assessment or recomputation as specified in sub-section (2) of section 153, every such notice referred to in this clause shall be deemed to be a valid notice: Provided further that in a case— (a) where a return has been furnished during the period

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, PATNA, FOURTH FLOOR, LOKNAYAK JAY PRAKASH BHAWAN, DAKBUNGLOW CHAURAHA, PATNA vs. TULSHYAN METALS PRIVATE LIMITED, PATNA

The appeal is allowed and the order of the High Court is vacated

ITA 339/PAT/2024[2014-15]Status: FixedITAT Patna27 Nov 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Vice- & Shri Sanjay Awasthii.T.A. Nos.339&340/Pat/2024 Assessment Years: 2014-15 & 2015-16 Acit, Circle-1, Patna……..........................................................……….……Appellant Vs. Tulshyan Metals Pvt. Ltd…………………………...............……...…..…..Respondent 3D, Shakambari Complex, Sabji Bazar Chowk, Nagla Bihar-800008. [Pan: Aacct2904K] Appearances By: Shri Ashok Kumar Cit, Appeared On Behalf Of The Appellant. Shri Sandeep Goel, Ar, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 18, 2024 Date Of Pronouncing The Order : November 27, 2024 Order Per Sanjay Awasthi: 1. The Captioned Appeals Have Been Preferred By The Revenue Against The Separate Orders Of Even Date 30.01.2024 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’) For Assessment Years 2014-15 & 2015-16. Since, The Substantive Issues Are Common In Both The Assessment Years & The Appeals Pertain To The Same Assessee, Therefore, The Two Appeals Are Being Disposed Of Through This Single Order. 2. However, In Both The Cases, The Action Of The Assessing Officer In Assuming Jurisdiction U/S 147 Of The Act Through Issuance Of Notice U/S 148 Of The Act Has Been In Dispute, Whereby, The Ld. Cit(A) Has Held That Since Notice U/S 143(2) Of The Act Was Not Issued For Both The Years, Following The Issuance Of Notice U/S 148 Of The Act, Then The Subsequent Orders Passed U/S 147 R.W.S 144, R.W.S 144B Of The Act Would Be Null & Void. However, For The Sake Of Record, The Grounds In Both The Cases Are Extracted As Under:

Section 143(2)Section 147Section 148Section 151Section 250

20 of 2002) but before the expiry of the time limit for making the assessment, re-assessment or recomputation as specified in sub-section (2) of section 153, every such notice referred to in this clause shall be deemed to be a valid notice: Provided further that in a case— (a) where a return has been furnished during the period

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

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

ITA 308/PAT/2024[2019-20]Status: DisposedITAT Patna25 Sept 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 307, 308 & 309/Pat/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, Ca, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit(Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2024 Date Of Pronouncing The Order: September 25, 2024 O R D E R

Section 148Section 249Section 253Section 3Section 5

10 grounds of appeals which involve many legal and factual issues. During the appellate proceedings, Shri Amit Kamalia, FCA appeared on behalf of the appellant and filed detailed written submission in support of the grounds taken in the instant appeal. In the meantime, an intimation was received from the AO that fresh orders u/s 143(3)/147 have been passed

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

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

ITA 309/PAT/2024[2020-21]Status: DisposedITAT Patna25 Sept 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 307, 308 & 309/Pat/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, Ca, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit(Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2024 Date Of Pronouncing The Order: September 25, 2024 O R D E R

Section 148Section 249Section 253Section 3Section 5

10 grounds of appeals which involve many legal and factual issues. During the appellate proceedings, Shri Amit Kamalia, FCA appeared on behalf of the appellant and filed detailed written submission in support of the grounds taken in the instant appeal. In the meantime, an intimation was received from the AO that fresh orders u/s 143(3)/147 have been passed

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

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

ITA 307/PAT/2024[2018-19]Status: DisposedITAT Patna25 Sept 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 307, 308 & 309/Pat/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, Ca, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit(Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2024 Date Of Pronouncing The Order: September 25, 2024 O R D E R

Section 148Section 249Section 253Section 3Section 5

10 grounds of appeals which involve many legal and factual issues. During the appellate proceedings, Shri Amit Kamalia, FCA appeared on behalf of the appellant and filed detailed written submission in support of the grounds taken in the instant appeal. In the meantime, an intimation was received from the AO that fresh orders u/s 143(3)/147 have been passed

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 170/PAT/2023[2019-20]Status: HeardITAT Patna29 Aug 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

20,495/-. Aggrieved assessee preferred the appeal before the learned CIT (A), claiming that since the returned income has been accepted as assessed income, it is not a case of under reporting of income and is not covered under any of the sub-clause of Section 270A(2) of the Act. It was also argued that the learned Assessing Officer

NAND KUMAR PRASAD SAH,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 172/PAT/2023[2020-21]Status: HeardITAT Patna29 Aug 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

20,495/-. Aggrieved assessee preferred the appeal before the learned CIT (A), claiming that since the returned income has been accepted as assessed income, it is not a case of under reporting of income and is not covered under any of the sub-clause of Section 270A(2) of the Act. It was also argued that the learned Assessing Officer

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 165/PAT/2023[2019-20]Status: HeardITAT Patna29 Aug 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

20,495/-. Aggrieved assessee preferred the appeal before the learned CIT (A), claiming that since the returned income has been accepted as assessed income, it is not a case of under reporting of income and is not covered under any of the sub-clause of Section 270A(2) of the Act. It was also argued that the learned Assessing Officer

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 163/PAT/2023[2017-18]Status: HeardITAT Patna29 Aug 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

20,495/-. Aggrieved assessee preferred the appeal before the learned CIT (A), claiming that since the returned income has been accepted as assessed income, it is not a case of under reporting of income and is not covered under any of the sub-clause of Section 270A(2) of the Act. It was also argued that the learned Assessing Officer

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 166/PAT/2023[2020-21]Status: HeardITAT Patna29 Aug 2024AY 2020-21

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

20,495/-. Aggrieved assessee preferred the appeal before the learned CIT (A), claiming that since the returned income has been accepted as assessed income, it is not a case of under reporting of income and is not covered under any of the sub-clause of Section 270A(2) of the Act. It was also argued that the learned Assessing Officer

BISHWANATH PRASAD,MUZAFFARPUR vs. AC/DCIT CENTRAL CIRCLE, MUZAFFARPUR

In the result, all the appeals of the assessee (s) in ITA Nos

ITA 164/PAT/2023[2018-19]Status: HeardITAT Patna29 Aug 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vp & Shri Dr. Manish Borad, Am

For Appellant: Shri SK Tulsiyan, &For Respondent: Shri Ashwani Kr. Singal, DR
Section 132Section 139(1)Section 143(3)Section 153ASection 270A

20,495/-. Aggrieved assessee preferred the appeal before the learned CIT (A), claiming that since the returned income has been accepted as assessed income, it is not a case of under reporting of income and is not covered under any of the sub-clause of Section 270A(2) of the Act. It was also argued that the learned Assessing Officer

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

In the result, all the appeals of the revenue i

ITA 67/PAT/2021[2013-14]Status: DisposedITAT Patna25 Jul 2024AY 2013-14

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) &

For Appellant: Shri Sudipta Sannigrahi, C.AFor Respondent: Smt. Rinku Singh, CIT D/R
Section 250

10 of Bihar Examination Act and u/s. 25(1-b) A, 26,35 Arms Act was registered. After investigation, chargesheet has been submitted against the petitioner and others under aforesaid sections. Accordingly, cognizance was taken against the petitioner in various sections of I.P.C., except P.C. Act. Said cognizance order was challenged before the Hon'ble High Court, Patna

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

In the result, all the appeals of the revenue i

ITA 68/PAT/2021[2014-15]Status: DisposedITAT Patna25 Jul 2024AY 2014-15

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) &

For Appellant: Shri Sudipta Sannigrahi, C.AFor Respondent: Smt. Rinku Singh, CIT D/R
Section 250

10 of Bihar Examination Act and u/s. 25(1-b) A, 26,35 Arms Act was registered. After investigation, chargesheet has been submitted against the petitioner and others under aforesaid sections. Accordingly, cognizance was taken against the petitioner in various sections of I.P.C., except P.C. Act. Said cognizance order was challenged before the Hon'ble High Court, Patna

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

ITA 69/PAT/2021[2014-15]Status: DisposedITAT Patna25 Jul 2024AY 2014-15

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) &

For Appellant: Shri Sudipta Sannigrahi, C.AFor Respondent: Smt. Rinku Singh, CIT D/R
Section 250

10 of Bihar Examination Act and u/s. 25(1-b) A, 26,35 Arms Act was registered. After investigation, chargesheet has been submitted against the petitioner and others under aforesaid sections. Accordingly, cognizance was taken against the petitioner in various sections of I.P.C., except P.C. Act. Said cognizance order was challenged before the Hon'ble High Court, Patna