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:

reassessment 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.] [Explanation.—For the removal of doubts, it is hereby declared that nothing contained in the first proviso or the second proviso shall apply to any return which has been furnished

MAHANT PANDEY,ROHTAS vs. NFAC, DELHI

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

259) ITR 19 (SC)]. Therefore, such order passed is bad in law. 3. That the assessment order which made is bad in law. A notice u/s 142(1) dated 29/06/2021 was issued asking to furnish the return as was asked for through the Notice The whole order is bad in law and not prepared on facts requires to deleted

MAHANT PANDEY,ROHTAS vs. NFAC, DELHI

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

259) ITR 19 (SC)]. Therefore, such order passed is bad in law. 3. That the assessment order which made is bad in law. A notice u/s 142(1) dated 29/06/2021 was issued asking to furnish the return as was asked for through the Notice The whole order is bad in law and not prepared on facts requires to deleted

MANOJ KUMAR DAS,BEGUSARAI vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, DELHI

Appeal is allowed for statistical purposes

Bench: 19/07/2025. The Appeal Is Delayed By Around 37 Days. 4. That The Assessee States That The Reason For Delay Is That The Assessee Is Suffering From Hiv Aids & Is Constantly Under Treatment. Copy Of Medical Treatment Is Enclosed.

reassessment proceeding under Section 147 of the Act and has grossly acted in violation of the directions of the Hon'ble Supreme Court in the case of GKN Driveshafts (India) Ltd vs ITO reported in [2002] 125 Taxman 963 (SC) and [2003] 259

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

259 to 262/PAT/2023 Assessment Years: 2014-2015 to 2017-2018 Meridian Construction India Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 259/PAT/2023 (A.Y. 2014-2015) I.T.A. No. 260/PAT/2023 (A.Y. 2015-2016) I.T.A. No. 261/PAT/2023 (A.Y. 2016-2017) I.T.A

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

259 to 262/PAT/2023 Assessment Years: 2014-2015 to 2017-2018 Meridian Construction India Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 259/PAT/2023 (A.Y. 2014-2015) I.T.A. No. 260/PAT/2023 (A.Y. 2015-2016) I.T.A. No. 261/PAT/2023 (A.Y. 2016-2017) I.T.A

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

259 to 262/PAT/2023 Assessment Years: 2014-2015 to 2017-2018 Meridian Construction India Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 259/PAT/2023 (A.Y. 2014-2015) I.T.A. No. 260/PAT/2023 (A.Y. 2015-2016) I.T.A. No. 261/PAT/2023 (A.Y. 2016-2017) I.T.A

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

259 to 262/PAT/2023 Assessment Years: 2014-2015 to 2017-2018 Meridian Construction India Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 259/PAT/2023 (A.Y. 2014-2015) I.T.A. No. 260/PAT/2023 (A.Y. 2015-2016) I.T.A. No. 261/PAT/2023 (A.Y. 2016-2017) I.T.A

PAVAN KUMAR BHAGAT,SAHARSA vs. ITO, WARD-3(4), SAHARSA, SAHARA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

reassessment proceeding under Section 147 of the Act and has grossly acted in violation of the directions of the Hon'ble Supreme Court in the case of GKN Driveshafts (India) Ltd vs ITO reported in [2002] 125 Taxman 963 (SC) and [2003] 259

ZAIMUR RAHMAN,EAST CHAMPARAN vs. INCOME TAX DEPARTMENT, NFAC, DELHI

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

reassessment proceeding under Section 147 of the Act and has grossly acted in violation of the directions of the Hon'ble Supreme Court in the case of GKN Driveshafts (India) Ltd vs ITO reported in [2002] 125 Taxman 963 (SC) and [2003] 259

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

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

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 42/Pat/2021 Assessment Year: 2017-18 Ushashree Devi, Sabjee Chowk, Barari, Bhagalpur - 812003 [Pan: Aeppd6663K] ……….......................…...……………....Appellant Vs. Principal Commissioner Of Income Tax, Patna – 1, Central Revenue Building, Birchand Patel Marg, Patna - 800001 ............…..........................…..…..... Respondent

Section 147/143(3) of the Act. 2. The Assessee has raised the following grounds of appeal: “1. For that the orders as passed by the lower authorities of Income tax is against the weight of facts and evidences on record and contrary to the law and circumstances of the case. I.T.A. No. 42/Pat/2021 Ushashree Devi 2. For that the order

UPAM SHREE,BHAGALPUR vs. PR.CIT-1, PATNA

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

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 40/Pat/2021 Assessment Year: 2017-18 Upam Shree, C/O Ashok Kumar Mandal, Sabjee Chowk, Barari, Bhagalpur - 812003 [Pan: Ecfps5292P] ……….......................…...……………....Appellant Vs. Principal Commissioner Of Income Tax, Patna – 1, Central Revenue Building, Birchand Patel Marg, Patna - 800001 ............…..........................…..…..... Respondent

reassessment made is legally bad in law and ab initio void in gross violation of the guidelines of the Hon'ble Supreme Court in GKN Driveshafts (India) Ltd. vs. DCIT (2003) 259 ITR 19 (SC) and other various pronouncements made by the Apex Court. 4. For that the Id. CIT (A) failed to consider that notice

ACIT, CENTRAL CIRCLE-2, PATNA vs. M/S GAURAV RICE & FOOD PROCESSING PVT LTD, PATNA

In the result, the appeal of the Revenue is dismissed

259 CTR (Raj) 281, it was held that in case nothing Incriminating is\nfound on account of search or requisition, the question of reassessment of the\nconcluded assessment does not arise. It has further been held by the High Court that\nthe provisions of section

SHARDINDU PRASAD SINGH,PATNA vs. ITO, WARD-6(4), PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

259 ITR 19 and hence the whole order is fit to be quashed for want of compliance to the direction of the Hon'ble Supreme Court. The learned Assessing Officer has acted in clear deviation from the directions issued by the Supreme Court in G.K.N. Driveshafts (India) Ltd. as these requirements are an integral part of the safeguards which have

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

Section 147 of the Income Tax Act, 1961. The action of authorities below is bad in law and on facts. Notice u/s 148 and Assessment Order as passed by ITO, Ward-6(4), Patna is without jurisdiction. Assessment Order as passed is arbitrary, unjustified, bad in law and void ab-initio. I.T.A. No.: 242/PAT/2025 Assessment Year: 2016-17 Saroj Devi