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

reassessments w/s 147 the procedure laid down in sections subsequent to section 139 including that laid down by section 144B has to be followed" It is therefore a settled legal position and also affirmed by the Hon'ble Apex Court that if the AO fails to serve on the assessee the notice within the statutory period provided u/s

PUNRASAR JUTE PARK LIMITED,PURNEA vs. CIT, PURNEA

In the result, the appeal of the assessee is allowed

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

u/s 147 of the Act is invalid and bad in law and thus deserve to be quashed. We find support from the judgment of the Hon’ble Delhi High Court in the case of Haryana Acrylic Manufacturing Co. v. CIT reported in 308 ITR 38 (Del) wherein the hon’ble High Court had observed, that in any case where

ALKEM LABORATORIES LTD,PATNA vs. PR. CIT-1, PATNA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

15, 2022 Date of pronouncing the order : March 09, 2022 O R D E R Per Rajesh Kumar, Accountant Member:- These two appeals by the assessee are filed against the orders passed by the ld. Principal Commissioner of Income Tax, Patna-1 dated 24.03.2021 (hereinafter called as PCIT) for the assessment years

ALKEM LABORATORIES LTD,PATNA vs. PR. CIT-1, PATNA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

15, 2022 Date of pronouncing the order : March 09, 2022 O R D E R Per Rajesh Kumar, Accountant Member:- These two appeals by the assessee are filed against the orders passed by the ld. Principal Commissioner of Income Tax, Patna-1 dated 24.03.2021 (hereinafter called as PCIT) for the assessment years

ACIT, CENTRAL CIRCLE-2, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

reassessment; such failure cannot be condoned by referring to section292BB of the Act. 4. In the case of CIT Vs. Fomento Finance and Investment(P.) Ltd. [2020] 113taxmann.com 237 (Bombay), the Hon'ble Bombay High Court has held thatfor block assessment of undisclosed income also, provision of section 142,143(2) and 143(3) of the Act are applicable

KUMAR ARUNODAYA,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX - 6, PATNA [NEW – DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, PATNA], PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

reassessment; such failure cannot be condoned by referring to section292BB of the Act. 4. In the case of CIT Vs. Fomento Finance and Investment(P.) Ltd. [2020] 113taxmann.com 237 (Bombay), the Hon'ble Bombay High Court has held thatfor block assessment of undisclosed income also, provision of section 142,143(2) and 143(3) of the Act are applicable

DCIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

reassessment; such failure cannot be condoned by referring to section292BB of the Act. 4. In the case of CIT Vs. Fomento Finance and Investment(P.) Ltd. [2020] 113taxmann.com 237 (Bombay), the Hon'ble Bombay High Court has held thatfor block assessment of undisclosed income also, provision of section 142,143(2) and 143(3) of the Act are applicable

ACIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

reassessment; such failure cannot be condoned by referring to section292BB of the Act. 4. In the case of CIT Vs. Fomento Finance and Investment(P.) Ltd. [2020] 113taxmann.com 237 (Bombay), the Hon'ble Bombay High Court has held thatfor block assessment of undisclosed income also, provision of section 142,143(2) and 143(3) of the Act are applicable

KUMAR ARUNOSAYA,PATNA vs. A.O., CIRCLE-6, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

reassessment; such failure cannot be condoned by referring to section292BB of the Act. 4. In the case of CIT Vs. Fomento Finance and Investment(P.) Ltd. [2020] 113taxmann.com 237 (Bombay), the Hon'ble Bombay High Court has held thatfor block assessment of undisclosed income also, provision of section 142,143(2) and 143(3) of the Act are applicable

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:

15. We may now revert back to Section 158 BC(b) which is the material provision which requires our consideration. Section 158 BC(b) provides for enquiry and assessment. The said provision reads "that the assessing officer shall proceed to determine the undisclosed income of the Block period in the manner laid down in Section 158 BB and the provisions

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:

15. We may now revert back to Section 158 BC(b) which is the material provision which requires our consideration. Section 158 BC(b) provides for enquiry and assessment. The said provision reads "that the assessing officer shall proceed to determine the undisclosed income of the Block period in the manner laid down in Section 158 BB and the provisions

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

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 307, 308 & 309/Pat/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, Ca, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit(Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2024 Date Of Pronouncing The Order: September 25, 2024 O R D E R

u/s 143(3)/147 have been passed on 16.11.2023 following new provisions of section 148A in view of the directions of Hon’ble Supreme Court in the case of Union of India vs Ashish Agarwal (2022 SCC Online SC 543). Accordingly, the order appealed against becomes non-est. Therefore, the instant appeal is rendered infructuous and the grounds taken

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 307, 308 & 309/Pat/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, Ca, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit(Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2024 Date Of Pronouncing The Order: September 25, 2024 O R D E R

u/s 143(3)/147 have been passed on 16.11.2023 following new provisions of section 148A in view of the directions of Hon’ble Supreme Court in the case of Union of India vs Ashish Agarwal (2022 SCC Online SC 543). Accordingly, the order appealed against becomes non-est. Therefore, the instant appeal is rendered infructuous and the grounds taken

G D MOTHER EDUCATIONAL SOCIETY,MUZAFFARPUR vs. ACIT CENTRAL CIRCLE, MUZAFFARPUR

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. Nos. 307, 308 & 309/Pat/2024 Assessment Years: 2018-19, 2019-20 & 2020-21 G D Mother Educational Society,…..…….……Appellant Akharaghat Road, Muzzaffarpur-842001, Bihar [Pan:Aaaag3023A] -Vs.- Assistant Commissioner Of Income Tax,..…Respondent Central Circle, Muzaffarpur, Aayakar Bhawan, Near Nehru Stadium, Sikandarpur, Muzzaffarpur-842001, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate & Puja Somani, Ca, Appeared On Behalf Of The Assessee Smt. Rinku Singh, Cit(Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 04, 2024 Date Of Pronouncing The Order: September 25, 2024 O R D E R

u/s 143(3)/147 have been passed on 16.11.2023 following new provisions of section 148A in view of the directions of Hon’ble Supreme Court in the case of Union of India vs Ashish Agarwal (2022 SCC Online SC 543). Accordingly, the order appealed against becomes non-est. Therefore, the instant appeal is rendered infructuous and the grounds taken

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

u/s 153A additions need not be restricted or limited to incriminating material found during the course of search?" 16. Hon'ble Court concurred with the decision of Hon'ble Delhi High Court. We deem it appropriate to take note of relevant part of the decision, which reads as under: "16. Section 153A bears the heading "Assessment in case of search

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

u/s 153A additions need not be restricted or limited to incriminating material found during the course of search?" 16. Hon'ble Court concurred with the decision of Hon'ble Delhi High Court. We deem it appropriate to take note of relevant part of the decision, which reads as under: "16. Section 153A bears the heading "Assessment in case of search

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

147, 148 and 149, in the 1961 Act. A clear distinction has been made out between " issue of notice" and "service of notice" under the 1,961 Act. Section 149 prescribes the period of limitation. It categorically prescribes that no notice under section 148 shall be issued after the prescribed limitation has lapsed Section 148(1) provides for service

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 proceeding and passing order u/s 147 of the Act, notwithstanding the fact that the assessment for the Assessment Year 2013-14 was already completed u/s 143(3) of the Act vide order of assessment dated 31/03/2016 and that an assessment concluded u/s 143(3) of the Act cannot be reopened u/s 148 of the Act after the expiry