RAJESH KUMAR,PATNA vs. ITO, WARD- 3 (2), GAYA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

250(6) of the Act obliges the CIT(A) to dispose of an appeal I.T.A. No.: 171/PAT/2025 Assessment Year: 2018-19 Rajesh Kumar. in writing after stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Section 251(1)(a) and (b) of the Act provide that

M/S MANISH FINLEASE (P) LTD,PATNA vs. ITO, WARD-2(1), PATNA

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-2011 Manish Finlease Pvt Ltd., Vs. Ito, Ward 2(1), Patna Chandi House Exhibition Road, Patna Pan/Gir No.Aaccm 6252 B (Appellant) .. ( Respondent) Assessee By : Shri A.K.Rastogi & Rakesh Kumar, Ars Revenue By : Shri Indrajeet Singh, Dr Date Of Hearing : 20/06/ 2019 Date Of Pronouncement : 09/08/ 2019 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-1, Patna Dated 27.9.2018 For The Assessment Year 2010-2011. 2. The Appeal Filed By The Assessee Is Delayed By 51 Days. The Assessee Has Filed Application For Condonation Of Delay Stating The Reasons For Not Filing The Appeal In Time Before The Tribunal. After Hearing The Submissions Of The Parties, We Are Satisfied That The Assessee Had A Bonafide Reason For Not Filing The Appeal In Time. Therefore, We Condone The Delay & Proceed To Decide The Appeal Of The Assessee On Merits.

6 | 71 Assessment Year : 2010 -2011 5. Feeling aggrieved from the order of AO, the assessee appealed before the ld. CIT(A). In the Form 35, the assessee challenged to the reopening of the case as per the Section 147/148 of the Act as well as on merit. Ld.CIT(A) fixed case for hearing and issued notice to the assessee

ALKEM LABORATORIES LIMITED,PATNA vs. ACIT, CIRCLE-1, PATNA

In the result, appeal of the assessee is treated as partly allowed for statistical purposes

reassessment or recomputation exceeds the tax on the total income determined under sub--section (1) of section 143 or on the basis of the regular assessment as referred to in sub--section (1), as the case may be.] (4) Where, as a result of an order under section 154 or section 155 or section 250 or section 254 or section

SAROJ DEVI,PATNA vs. ITO, WARD- 6 (4), PATNA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2016-17 dated 21.07.2023, which has been passed against the assessment order u/s 143(3) r.w.s. 147 of the Act, dated 16.12.2019. 1.1. The Registry has informed that the appeal filed by the assessee is barred by limitation by 591 days. An application along with

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, PATNA, C.R. BUILDING, PATNA vs. DEEPSHREE PROPERTIES PVT. LTD., SAGUNA KHAGAUL DANAPUR PATNA

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

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

6 Deepshree Properties Pvt. Ltd. purpose of making an assessment would require that the said assessment be framed only under sections 153A/153C of the Act. He argued that the AO had fallen in error in not resorting to the provisions of Section 153C of the Act and thereby the entire proceedings were fatally hit. The Ld. AR relied

BRIJESH KUMAR,WEST CHAMPARAN vs. DC/AC CIRCLE-1, MUZAFFARPUR

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 250(6) of the Act casts a duty on the Ld. CIT(A) to pass an order in appeal which should state the points for determination and the decision as well as the reason for arriving at such decision. In the present case before us, the Ld. CIT(A) has not mentioned the reasons after examining the records while

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

Bench: Shri George Mathan & Shri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2018-19 dated 29.05.2023, which has I.T.A. No.: 248/PAT/2023 Assessment Year: 2018-19 Nandkumar Prasad Sah. been passed against the assessment order u/s 153A of the Act, dated 30.03.2022. 2. The Revenue is in appeal before the Tribunal raising the following grounds of appeal

ACIT vs. INTERNATIONAL SCHOOL OF SOCIAL WELFARE HUMAN RESOURCES,

In the result, the appeal filed by the Revenue is allowed while the Cross Objection filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2005-06, dated 07.09.2011, which is passed against the assessment order u/s 144/147 of the Act, dated 29.12.2010 of the Deputy Commissioner of Income Tax, Circle-1, Patna. The assessee has also filed Cross Objections. Initially, the appeal was decided by the ITAT vide order

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter called the Act) for Assessment Year 2013-14 by the Ld. First Appellate Authority, viz. the Commissioner of Income Tax (Appeal) at National Faceless Appeal Centre (NFAC), Delhi, is bad both in law and on facts. 3. For that the order of assessment dated 02/08/2016 bearing DIN & Order No: ITBA/AST/M/147/2019-20/1021871020 passed under

BIHAR STATE ROAD DEVELOPMENT CORPN. LTD.,PATNA vs. ACIT, CIRCLE 2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter called the Act) for Assessment Year 2013-14 by the Ld. First Appellate Authority, viz. the Commissioner of Income Tax (Appeal) at National Faceless Appeal Centre (NFAC), Delhi, is bad both in law and on facts. 3. For that the order of assessment dated 02/08/2016 bearing DIN & Order No: ITBA/AST/M/147/2019-20/1021871020 passed under

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ITO WARD 2(1) PATNA, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter called the Act) for Assessment Year 2013-14 by the Ld. First Appellate Authority, viz. the Commissioner of Income Tax (Appeal) at National Faceless Appeal Centre (NFAC), Delhi, is bad both in law and on facts. 3. For that the order of assessment dated 02/08/2016 bearing DIN & Order No: ITBA/AST/M/147/2019-20/1021871020 passed under

BIHAR STATE ROAD DEVELOPMENT CORPORATION LTD,PATNA vs. ACIT, CIR-2, P)ATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter called the Act) for Assessment Year 2013-14 by the Ld. First Appellate Authority, viz. the Commissioner of Income Tax (Appeal) at National Faceless Appeal Centre (NFAC), Delhi, is bad both in law and on facts. 3. For that the order of assessment dated 02/08/2016 bearing DIN & Order No: ITBA/AST/M/147/2019-20/1021871020 passed under

BIHAR STATE ROAD DEVELOPMENT CORPORATION LIMITED,PATNA vs. ACIT, COR-2, PATNA

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter called the Act) for Assessment Year 2013-14 by the Ld. First Appellate Authority, viz. the Commissioner of Income Tax (Appeal) at National Faceless Appeal Centre (NFAC), Delhi, is bad both in law and on facts. 3. For that the order of assessment dated 02/08/2016 bearing DIN & Order No: ITBA/AST/M/147/2019-20/1021871020 passed under

BIHAR STATE ROAD DEVELOPMENT CORPN.LTD.,PATNA vs. CIT (APPEAL), DELHI

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter called the Act) for Assessment Year 2013-14 by the Ld. First Appellate Authority, viz. the Commissioner of Income Tax (Appeal) at National Faceless Appeal Centre (NFAC), Delhi, is bad both in law and on facts. 3. For that the order of assessment dated 02/08/2016 bearing DIN & Order No: ITBA/AST/M/147/2019-20/1021871020 passed under

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

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:

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 and 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

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

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:

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 and 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

SANGAM ALMIRAH PRIVATE LIMITED,MUZAFFARPUR vs. NFAC, DELHI

In the result, the appeal filed by the assessee is allowed

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2018-19 dated 10.06.2025, which has been passed against the penalty order u/s 270A of the Act, dated 10.02.2022. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. For that the orders of the authorities below

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

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

250(2) of the Act read with Sub-section (6B) and the guidelines prescribed in the Faceless Appeal Scheme, 2021 vide notification dated 28.12.2021.7 6. For that the Ld. CIT(A), NFAC has erred in confirming addition of Rs. 12,00,000/- out of total addition of Rs. 14,50,000/-. 7. For that the Ld. CIT(A), NFAC