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)

147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that...." does not preclude assessment u/s 143(3)/144 by issue of notice u/s 143(2) where satisfaction of the assessing officer of the searched person making assessment u/s 153A is not relevant. (iii) That on the facts and in the circumstances

SAROJ BALA,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

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

132 of the Act by the Investigation Wing in Nayyar\nGroup of cases, including the residential premises of the assessee.\nThe said operation was followed by a survey operation\nunder Section 133A of the Act.\n4. Pursuant to the aforenoted search, an order under Section 127 of\nthe Act was passed which led to centralization of the case

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:

5 I.T.A. No.339&340/Pat/2024 Assessment Year: 2014-15 & 2015-16 Tulshyan Metals Pvt. Ltd [Provided that in a case— (a) where a return has been furnished during the period commencing on the 1st day of October, 1991 and ending on the 30th day of September, 2005 in response to a notice served under this section, and (b) subsequently a notice

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:

5 I.T.A. No.339&340/Pat/2024 Assessment Year: 2014-15 & 2015-16 Tulshyan Metals Pvt. Ltd [Provided that in a case— (a) where a return has been furnished during the period commencing on the 1st day of October, 1991 and ending on the 30th day of September, 2005 in response to a notice served under this section, and (b) subsequently a notice

M/S GANESH RAM DOKANIA,PATNA vs. ACIT CENTRAL CIRCLE-2, PATNA

In the result, the appeal of the assessee is allowed on legal issue

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey]

reassessment proceedings u/s 148 of the Act which is wrong, invalid, illegal and unjustified in the facts and circumstances of the case. 3. Facts in brief are that the premises of the assessee were searched u/s 132 of the Act on 01.08.2024 which finally culminated in passing of assessment order u/s 153A read with Section 144 of the Act dated

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

147, 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,— a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person

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

147, 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,— a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person

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) &

147, 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,— a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person

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) &

147, 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,— a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than the person

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

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

reassessment was completed u/s 143(3) r.w.s 147 of the Act on 02.08.2016 by making the following additions/disallowances: (a) Corporate Social Responsibility u/s 37(1) of the Act: ₹30,52,571/- (b) Interest on TDS: ₹46,190/- (c) Deduction on 'Other Income' claimed u/s 801A: ₹66,47,34,169/- The total income of the assessee was thus assessed

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

reassessment was completed u/s 143(3) r.w.s 147 of the Act on 02.08.2016 by making the following additions/disallowances: (a) Corporate Social Responsibility u/s 37(1) of the Act: ₹30,52,571/- (b) Interest on TDS: ₹46,190/- (c) Deduction on 'Other Income' claimed u/s 801A: ₹66,47,34,169/- The total income of the assessee was thus assessed

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

reassessment was completed u/s 143(3) r.w.s 147 of the Act on 02.08.2016 by making the following additions/disallowances: (a) Corporate Social Responsibility u/s 37(1) of the Act: ₹30,52,571/- (b) Interest on TDS: ₹46,190/- (c) Deduction on 'Other Income' claimed u/s 801A: ₹66,47,34,169/- The total income of the assessee was thus assessed

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

reassessment was completed u/s 143(3) r.w.s 147 of the Act on 02.08.2016 by making the following additions/disallowances: (a) Corporate Social Responsibility u/s 37(1) of the Act: ₹30,52,571/- (b) Interest on TDS: ₹46,190/- (c) Deduction on 'Other Income' claimed u/s 801A: ₹66,47,34,169/- The total income of the assessee was thus assessed

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

reassessment was completed u/s 143(3) r.w.s 147 of the Act on 02.08.2016 by making the following additions/disallowances: (a) Corporate Social Responsibility u/s 37(1) of the Act: ₹30,52,571/- (b) Interest on TDS: ₹46,190/- (c) Deduction on 'Other Income' claimed u/s 801A: ₹66,47,34,169/- The total income of the assessee was thus assessed