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

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

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

5. The ld. A.R. vehemently submitted before the bench that withdrawal of approval under section 10(23C) of the Act for A.Ys. 2018-19 to 2021-22 was invalid and was not in consonance with the provisions of the Act. The ld. A.R. submitted that the second proviso to section 143(3) of the Act was inserted in the Statute

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

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

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

5. The ld. A.R. vehemently submitted before the bench that withdrawal of approval under section 10(23C) of the Act for A.Ys. 2018-19 to 2021-22 was invalid and was not in consonance with the provisions of the Act. The ld. A.R. submitted that the second proviso to section 143(3) of the Act was inserted in the Statute

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

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

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

5. The ld. A.R. vehemently submitted before the bench that withdrawal of approval under section 10(23C) of the Act for A.Ys. 2018-19 to 2021-22 was invalid and was not in consonance with the provisions of the Act. The ld. A.R. submitted that the second proviso to section 143(3) of the Act was inserted in the Statute

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

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

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

5. The ld. A.R. vehemently submitted before the bench that withdrawal of approval under section 10(23C) of the Act for A.Ys. 2018-19 to 2021-22 was invalid and was not in consonance with the provisions of the Act. The ld. A.R. submitted that the second proviso to section 143(3) of the Act was inserted in the Statute

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

133A of the Income Tax Act were conducted at various premises of Subhash Prasad Yadav Group of cases on 23.02.2018. In order to give a logical end to the search proceeding, the case of the assessee was centralized with ACIT, Central Circle-3, Patna and it has not been disputed by the assessee. A notice under section 153A

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

133A of the Income Tax Act were conducted at various premises of Subhash Prasad Yadav Group of cases on 23.02.2018. In order to give a logical end to the search proceeding, the case of the assessee was centralized with ACIT, Central Circle-3, Patna and it has not been disputed by the assessee. A notice under section 153A

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA

The appeals of the assessee are allowed for statistical purposes

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

133A was carried out on the business premises of the assessee on 26.09.2018. On the basis of survey report, it was harboured by the ld. Assessing Officer that income has escaped assessment in all these four assessment years and accordingly he issued notice under section 148 of the Income Tax Act on 27.03.2019. The assessee has filed its return

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA vs. ACIT CIRCLE-2, PATNA

The appeals of the assessee are allowed for statistical purposes

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

133A was carried out on the business premises of the assessee on 26.09.2018. On the basis of survey report, it was harboured by the ld. Assessing Officer that income has escaped assessment in all these four assessment years and accordingly he issued notice under section 148 of the Income Tax Act on 27.03.2019. The assessee has filed its return

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA, BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA

The appeals of the assessee are allowed for statistical purposes

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

133A was carried out on the business premises of the assessee on 26.09.2018. On the basis of survey report, it was harboured by the ld. Assessing Officer that income has escaped assessment in all these four assessment years and accordingly he issued notice under section 148 of the Income Tax Act on 27.03.2019. The assessee has filed its return

MERIDIAN CONSTRUCTION INDIA LIMITED,PATNA BIHAR vs. ACIT CIRCLE-2 PATNA, PATNA

The appeals of the assessee are allowed for statistical purposes

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

133A was carried out on the business premises of the assessee on 26.09.2018. On the basis of survey report, it was harboured by the ld. Assessing Officer that income has escaped assessment in all these four assessment years and accordingly he issued notice under section 148 of the Income Tax Act on 27.03.2019. The assessee has filed its return

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

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

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

133A of the Act, various incriminating material were found including computer data and loose papers. Assessment for A.Y. 2017-18 was abated and assessment proceedings were carried out by issuance of notice u/s 153A of the Act. In compliance the assessee furnished the return on 19th February, 2022, declaring income of ₹13,97,271/-, which included additional income of ₹5

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

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

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

133A of the Act, various incriminating material were found including computer data and loose papers. Assessment for A.Y. 2017-18 was abated and assessment proceedings were carried out by issuance of notice u/s 153A of the Act. In compliance the assessee furnished the return on 19th February, 2022, declaring income of ₹13,97,271/-, which included additional income of ₹5

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

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

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

133A of the Act, various incriminating material were found including computer data and loose papers. Assessment for A.Y. 2017-18 was abated and assessment proceedings were carried out by issuance of notice u/s 153A of the Act. In compliance the assessee furnished the return on 19th February, 2022, declaring income of ₹13,97,271/-, which included additional income of ₹5

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

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

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

133A of the Act, various incriminating material were found including computer data and loose papers. Assessment for A.Y. 2017-18 was abated and assessment proceedings were carried out by issuance of notice u/s 153A of the Act. In compliance the assessee furnished the return on 19th February, 2022, declaring income of ₹13,97,271/-, which included additional income of ₹5

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

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

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

133A of the Act, various incriminating material were found including computer data and loose papers. Assessment for A.Y. 2017-18 was abated and assessment proceedings were carried out by issuance of notice u/s 153A of the Act. In compliance the assessee furnished the return on 19th February, 2022, declaring income of ₹13,97,271/-, which included additional income of ₹5

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

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

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

133A of the Act, various incriminating material were found including computer data and loose papers. Assessment for A.Y. 2017-18 was abated and assessment proceedings were carried out by issuance of notice u/s 153A of the Act. In compliance the assessee furnished the return on 19th February, 2022, declaring income of ₹13,97,271/-, which included additional income of ₹5

MURLIDHAR PRASAD,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 &

133A of the Act. 4. Pursuant to the aforenoted search, an order under Section 127 of the Act was passed which led to centralization of the case of the assessee. Consequently, a notice under Section 153A of the Act was issued to the assessee on 22.09.2017. In response to the said notice, the assessee filed its Income Tax Return

LOVELY RANI CONSTRUCTIONS PRIVATE LIMITED,PATNA vs. ASSISTANT COMMISSIONER OF INCOME, PATNA

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 &

133A OF THE ACT. 4. PURSUANT TO THE AFORENOTED SEARCH, AN ORDER UNDER SECTION 127 OF THE ACT WAS PASSED WHICH LED TO CENTRALIZATION OF THE CASE OF THE ASSESSEE. CONSEQUENTLY, A NOTICE UNDER SECTION 153A OF THE ACT WAS ISSUED TO THE ASSESSEE ON 22.09.2017. IN RESPONSE TO THE SAID NOTICE, THE ASSESSEE FILED ITS INCOME TAX RETURN