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) &

reassess total income of such other person of such assessment year in the manner provided in section 153A.] [(3) Nothing contained in this section shall apply in relation to a search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A on or after the 1st day of April, 2021.]” 15. On perusal

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) &

reassess total income of such other person of such assessment year in the manner provided in section 153A.] [(3) Nothing contained in this section shall apply in relation to a search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A on or after the 1st day of April, 2021.]” 15. On perusal

ACIT, CENTRAL CIRCLE-1, PATNA vs. SONAMOTI AGROTECH PVT LTD, PATNA

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

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 the search carried out upon it, but during the course of search, the search party discovered certain inventory of books of account/documents inventoried as Annexure ‘A’ and such annexure is available at page

GANADHIPATI CONSTRUCTION PVT LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

131(1)- ANN-12 17 Notice u/s 142(1)- ANN -13 378 to426 12. When paper book was received by the ld. Counsel for the assessee, in rebuttal a written submission has been filed by the assessee giving comments, wherein each and every point referred in the written submission by the ld. D.R. has been replied and to summarize

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL , PATNA

In the result, all the appeals of the assessee bearing

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

131(1)- ANN-12 17 Notice u/s 142(1)- ANN -13 378 to426 12. When paper book was received by the ld. Counsel for the assessee, in rebuttal a written submission has been filed by the assessee giving comments, wherein each and every point referred in the written submission by the ld. D.R. has been replied and to summarize

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

131(1)- ANN-12 17 Notice u/s 142(1)- ANN -13 378 to426 12. When paper book was received by the ld. Counsel for the assessee, in rebuttal a written submission has been filed by the assessee giving comments, wherein each and every point referred in the written submission by the ld. D.R. has been replied and to summarize

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

131(1)- ANN-12 17 Notice u/s 142(1)- ANN -13 378 to426 12. When paper book was received by the ld. Counsel for the assessee, in rebuttal a written submission has been filed by the assessee giving comments, wherein each and every point referred in the written submission by the ld. D.R. has been replied and to summarize

GANADHIPATI CONSTRUCTION PRIVATE LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

131(1)- ANN-12 17 Notice u/s 142(1)- ANN -13 378 to426 12. When paper book was received by the ld. Counsel for the assessee, in rebuttal a written submission has been filed by the assessee giving comments, wherein each and every point referred in the written submission by the ld. D.R. has been replied and to summarize

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

131 TTJ 78 (Nagpur Bench) h) Essar Inv. Ltd. v. DC (07) 16 SOT 119 (Mum.) n) Your kind attention, in this regard is also drawn to the principles enunciated in the following cases in accordance with which also and in view of the facts and circumstances as stated above in this case no valid proceedings u/s 263 legally lied

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT (CENTRAL), PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

131 TTJ 78 (Nagpur Bench) h) Essar Inv. Ltd. v. DC (07) 16 SOT 119 (Mum.) n) Your kind attention, in this regard is also drawn to the principles enunciated in the following cases in accordance with which also and in view of the facts and circumstances as stated above in this case no valid proceedings u/s 263 legally lied

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

131 TTJ 78 (Nagpur Bench) h) Essar Inv. Ltd. v. DC (07) 16 SOT 119 (Mum.) n) Your kind attention, in this regard is also drawn to the principles enunciated in the following cases in accordance with which also and in view of the facts and circumstances as stated above in this case no valid proceedings u/s 263 legally lied

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

131 TTJ 78 (Nagpur Bench) h) Essar Inv. Ltd. v. DC (07) 16 SOT 119 (Mum.) n) Your kind attention, in this regard is also drawn to the principles enunciated in the following cases in accordance with which also and in view of the facts and circumstances as stated above in this case no valid proceedings u/s 263 legally lied

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

131 TTJ 78 (Nagpur Bench) h) Essar Inv. Ltd. v. DC (07) 16 SOT 119 (Mum.) n) Your kind attention, in this regard is also drawn to the principles enunciated in the following cases in accordance with which also and in view of the facts and circumstances as stated above in this case no valid proceedings u/s 263 legally lied

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

131 TTJ 78 (Nagpur Bench) h) Essar Inv. Ltd. v. DC (07) 16 SOT 119 (Mum.) n) Your kind attention, in this regard is also drawn to the principles enunciated in the following cases in accordance with which also and in view of the facts and circumstances as stated above in this case no valid proceedings u/s 263 legally lied

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

131 TTJ 78 (Nagpur Bench) h) Essar Inv. Ltd. v. DC (07) 16 SOT 119 (Mum.) n) Your kind attention, in this regard is also drawn to the principles enunciated in the following cases in accordance with which also and in view of the facts and circumstances as stated above in this case no valid proceedings u/s 263 legally lied