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]

147 f the IT Act, 1961 suffers from jurisdictional error which is not curable u/s292B of the IT Act, 1961 since issuance of Notice u/s 143(2) of the IT Act, 1961 is astatutory notice. In this regard the appellant submitted several judgments of Hon'bleSupreme Court, Hon'ble High Courts in India and Hon'ble ITATS in India

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]

147 f the IT Act, 1961 suffers from jurisdictional error which is not curable u/s292B of the IT Act, 1961 since issuance of Notice u/s 143(2) of the IT Act, 1961 is astatutory notice. In this regard the appellant submitted several judgments of Hon'bleSupreme Court, Hon'ble High Courts in India and Hon'ble ITATS in India

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]

147 f the IT Act, 1961 suffers from jurisdictional error which is not curable u/s292B of the IT Act, 1961 since issuance of Notice u/s 143(2) of the IT Act, 1961 is astatutory notice. In this regard the appellant submitted several judgments of Hon'bleSupreme Court, Hon'ble High Courts in India and Hon'ble ITATS in India

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

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 of the Act was initiated after obtaining prior approval of the competent authority and a notice u/s 148 of the Act dated 01.08.2018 was generated and issued to the assessee for filing the return of income within 30 days from the service of the notice. But the assessee did not comply to the notice. Subsequent notices u/s

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

BINDESHWARI LAL MAHTO,KATIHAR vs. 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 proceedings under section 148 of the Act merely on the ground that an income has escaped assessment within the meaning of Section 147 of the Act. 3. For that the learned assessing officer has erred in passing an ex-parte order of assessment under section 147 read with Section 144 and 144B of the Act. ITA No.: 349/PAT/2025 Assessment

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

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

147 taxmann.com 288/[2022] SCC Online All\n1294], the Hon'ble High Court has held that approval u/s.153D of the Act\nis to be granted by the competent authority on the draft assessment order\nfor each year separately. The operative part of the said judgment is\nextracted below :-\nConsidering the submissions of the learned counsel for the parties\nand having

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

70 (SC), wherein it was held that “the time during which the show cause notices were deemed to be stayed is from the date of issuance of the deemed notice between 1st April, 2021 and 30th June, 2021 till the supply of relevant information and material by the Assessing Officers to the assessee in terms of the directions issued

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

70 (SC), wherein it was held that “the time during which the show cause notices were deemed to be stayed is from the date of issuance of the deemed notice between 1st April, 2021 and 30th June, 2021 till the supply of relevant information and material by the Assessing Officers to the assessee in terms of the directions issued

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

70 (SC), wherein it was held that “the time during which the show cause notices were deemed to be stayed is from the date of issuance of the deemed notice between 1st April, 2021 and 30th June, 2021 till the supply of relevant information and material by the Assessing Officers to the assessee in terms of the directions issued

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

70 (SC), wherein it was held that “the time during which the show cause notices were deemed to be stayed is from the date of issuance of the deemed notice between 1st April, 2021 and 30th June, 2021 till the supply of relevant information and material by the Assessing Officers to the assessee in terms of the directions issued

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

70,31,800/- 67,40,000/- 1,75,40,000/- 58,92,600/- 43CA 4. We find the facts on all vital points are common in all these assessment years. Therefore, for the facility of reference, we are taking up the facts mainly from A.Y. Assessment Years: 2014-2015 to 2017-2018 Meridian Construction India Limited 2014-15. The assessee

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

70,31,800/- 67,40,000/- 1,75,40,000/- 58,92,600/- 43CA 4. We find the facts on all vital points are common in all these assessment years. Therefore, for the facility of reference, we are taking up the facts mainly from A.Y. Assessment Years: 2014-2015 to 2017-2018 Meridian Construction India Limited 2014-15. The assessee

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

70,31,800/- 67,40,000/- 1,75,40,000/- 58,92,600/- 43CA 4. We find the facts on all vital points are common in all these assessment years. Therefore, for the facility of reference, we are taking up the facts mainly from A.Y. Assessment Years: 2014-2015 to 2017-2018 Meridian Construction India Limited 2014-15. The assessee

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

70,31,800/- 67,40,000/- 1,75,40,000/- 58,92,600/- 43CA 4. We find the facts on all vital points are common in all these assessment years. Therefore, for the facility of reference, we are taking up the facts mainly from A.Y. Assessment Years: 2014-2015 to 2017-2018 Meridian Construction India Limited 2014-15. The assessee

BHOLA PRASAD YADAV,PATNA vs. INCOME TAX OFFICER, WARD- 4(1), PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 148 of the Act. Since the assessee failed to furnish any explanation for the source of cash deposits made during the demonetization period, the Assessing Officer (hereinafter referred to as Ld. 'AO') treated the total cash deposits during the period of demonetization as unexplained money u/s 69A r.w.s. 115BBE of the Act and added the same to the income

SMT. RANJU KUMARI,JAMUI vs. INCOME TAX OFFICER, WARD- 2 (5), LAKHISARAI

In the result, the appeal filed by the assessee is partly allowed

Bench: Sri Rajpal Yadav & Dr. Manish Borad

147 read with section 144 and 144B of the Act, vide order dated 25-03-2022 at an income of Rs 2,62,77,730/- against the current years income of Rs 3,07,646/-, by making addition of Rs 2,62,77,730/- after treating the entire deposits in bank account as unexplained money under section