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

reassessment notice under section 148 under the new regime within the time limit surviving under the Income Tax Act read with TOLA and all notices issued beyond the surviving period were time barred and liable to be set aside. Assessment Years: 2018-2019 to 2021-2022 G.D. Mother Educational Society 7. It was stated that admittedly notices under section

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

reassessment notice under section 148 under the new regime within the time limit surviving under the Income Tax Act read with TOLA and all notices issued beyond the surviving period were time barred and liable to be set aside. Assessment Years: 2018-2019 to 2021-2022 G.D. Mother Educational Society 7. It was stated that admittedly notices under section

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

reassessment notice under section 148 under the new regime within the time limit surviving under the Income Tax Act read with TOLA and all notices issued beyond the surviving period were time barred and liable to be set aside. Assessment Years: 2018-2019 to 2021-2022 G.D. Mother Educational Society 7. It was stated that admittedly notices under section

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

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

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

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

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

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

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

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

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

133A of the Act was carried out at the business premises of Sona Gold Agro Chem Pvt. Ltd. on 03.02.2016. Thereafter, a notice u/s. 148 of the Act was issued to the assessee on 28.03.2016 proposing reopening of the assessment. The assessee filed its objections against the said notice on 19.04.2018. However, the Assessing Officer proceeded to reopen the assessment

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

133A of the Act was carried out at the business premises of Sona Gold Agro Chem Pvt. Ltd. on 03.02.2016. Thereafter, a notice u/s. 148 of the Act was issued to the assessee on 28.03.2016 proposing reopening of the assessment. The assessee filed its objections against the said notice on 19.04.2018. However, the Assessing Officer proceeded to reopen the assessment

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

133A of the Act was carried out at the business premises of Sona Gold Agro Chem Pvt. Ltd. on 03.02.2016. Thereafter, a notice u/s. 148 of the Act was issued to the assessee on 28.03.2016 proposing reopening of the assessment. The assessee filed its objections against the said notice on 19.04.2018. However, the Assessing Officer proceeded to reopen the assessment

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

133A of the Act was carried out at the business premises of Sona Gold Agro Chem Pvt. Ltd. on 03.02.2016. Thereafter, a notice u/s. 148 of the Act was issued to the assessee on 28.03.2016 proposing reopening of the assessment. The assessee filed its objections against the said notice on 19.04.2018. However, the Assessing Officer proceeded to reopen the assessment

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

133A of the Act was carried out at the business premises of Sona Gold Agro Chem Pvt. Ltd. on 03.02.2016. Thereafter, a notice u/s. 148 of the Act was issued to the assessee on 28.03.2016 proposing reopening of the assessment. The assessee filed its objections against the said notice on 19.04.2018. However, the Assessing Officer proceeded to reopen the assessment

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

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

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 of the\nassessee. Consequently, a notice under Section 153A of the Act\nwas issued to the assessee on 22.09.2017. In response to the said\nnotice, the assessee filed its Income Tax Return

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

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 OF THE\nASSESSEE. CONSEQUENTLY, A NOTICE UNDER SECTION 153A OF THE ACT\nWAS ISSUED TO THE ASSESSEE ON 22.09.2017. IN RESPONSE TO THE SAID\nNOTICE, THE ASSESSEE FILED ITS INCOME TAX RETURN