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

147 unless reasons are communicated. In the instant case, the contention of the assessee is that the assessee has complied with the notice under section 148 and the assessing officer has not furnished the reasons recorded for issuance of notice under section 148 despite the request made by the assessee. The Revenue could not place any evidence to controvert

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) &

172 of Criminal Procedure Code 1973 indicates that case diary prepared by a Police Authority is simply the description of the affairs and at most it can be considered as indicative in nature but not in any case can be considered as admissible evidence. The case diary itself requires evidences upon which a conclusion has been arrived by the Police

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) &

172 of Criminal Procedure Code 1973 indicates that case diary prepared by a Police Authority is simply the description of the affairs and at most it can be considered as indicative in nature but not in any case can be considered as admissible evidence. The case diary itself requires evidences upon which a conclusion has been arrived by the Police

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) &

172 of Criminal Procedure Code 1973 indicates that case diary prepared by a Police Authority is simply the description of the affairs and at most it can be considered as indicative in nature but not in any case can be considered as admissible evidence. The case diary itself requires evidences upon which a conclusion has been arrived by the Police

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) &

172 of Criminal Procedure Code 1973 indicates that case diary prepared by a Police Authority is simply the description of the affairs and at most it can be considered as indicative in nature but not in any case can be considered as admissible evidence. The case diary itself requires evidences upon which a conclusion has been arrived by the Police

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

147, as the case may be, has been paid within the period specified in such notice of demand; and ITA Nos.163 to 166,170&172/PAT/2023 Nand Kumar Prasad & Biswanath Prasad; A.Ys. 2017-18 to 2020-21 (b)no appeal against the order referred to in clause (a) has been filed. (2) An application referred to in sub-section (1) shall

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

147, as the case may be, has been paid within the period specified in such notice of demand; and ITA Nos.163 to 166,170&172/PAT/2023 Nand Kumar Prasad & Biswanath Prasad; A.Ys. 2017-18 to 2020-21 (b)no appeal against the order referred to in clause (a) has been filed. (2) An application referred to in sub-section (1) shall

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

147, as the case may be, has been paid within the period specified in such notice of demand; and ITA Nos.163 to 166,170&172/PAT/2023 Nand Kumar Prasad & Biswanath Prasad; A.Ys. 2017-18 to 2020-21 (b)no appeal against the order referred to in clause (a) has been filed. (2) An application referred to in sub-section (1) shall

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

147, as the case may be, has been paid within the period specified in such notice of demand; and ITA Nos.163 to 166,170&172/PAT/2023 Nand Kumar Prasad & Biswanath Prasad; A.Ys. 2017-18 to 2020-21 (b)no appeal against the order referred to in clause (a) has been filed. (2) An application referred to in sub-section (1) shall

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

147, as the case may be, has been paid within the period specified in such notice of demand; and ITA Nos.163 to 166,170&172/PAT/2023 Nand Kumar Prasad & Biswanath Prasad; A.Ys. 2017-18 to 2020-21 (b)no appeal against the order referred to in clause (a) has been filed. (2) An application referred to in sub-section (1) shall

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

147, as the case may be, has been paid within the period specified in such notice of demand; and ITA Nos.163 to 166,170&172/PAT/2023 Nand Kumar Prasad & Biswanath Prasad; A.Ys. 2017-18 to 2020-21 (b)no appeal against the order referred to in clause (a) has been filed. (2) An application referred to in sub-section (1) shall

KAMLESH KUMAR,PATNA vs. ITO WARD- 6 (4), PATNA

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

172 taxтапп.com 124 VALSAD JILLA SAHAKARI BANK\nLTD. vs. INCOME-TAX OFFICER IN THE INCOME TAX APPELATE TRIBUNAL\nSURAT BENCH, IT Appeal Nos. 533 & 534 (SRT) of2024 Assessment Year\n2018-19, Dated - 30-12-2024, (Copy of Judgement Enclosed) where the\nassessee challenged the orders passed by the CIT(A) on multiple grounds\nrelated to the denial of exemptions