ACIT, CENTRAL CIRCLE-2, PATNA vs. M/S GAURAV RICE & FOOD PROCESSING PVT LTD, PATNA

In the result, the appeal of the Revenue is dismissed

Section 68", "Section 132", "Section 153A" ], "issues": "Whether additions made under Section 68 for unexplained cash credit and share capital

SANTOSH KUMAR KESHRI,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 226/Pat/2024 Assessment Year: 2017-2018 Santosh Kumar Keshri,………..…….…………Appellant Shop No. 3, Jaiswal Market, Sabji Mandi, Mithapur-800001, Bihar [Pan:Asapk1127E] -Vs.- Assistant Commissioner Of Income Tax,...Respondent Dc/Ac Circle-6, Patna-800001, Bihar Appearances By: Shri Supriya Sharma, C.A., Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 19, 2025 Date Of Pronouncing The Order: July 28, 2025 O R D E R

sections 68 therefore, initiation of penal proceeding under section 271AAC(1) wherein there was nothing on record to prove that

SHREEPUNJ CONSTRUCTION PVT LTD,BEGUSARAI vs. ITO, WARD-2(2), BEGUSARAI

In the result, the appeal of the assessee is treated as partly allowed for statistical purposes

Bench: Shri P.M. Jagtap, Vice-(Kz)

section 68 of the Act in the assessment completed under section 143(3) vide an order dated 19.12.2017. 3. On appeal

KUMARI SANJANA SINGH,PATNA vs. ITO, WARD-4(5), PATNA

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.47/Pat/2020 Assessment Year: 2014-15 Kumari Sanjana Singh................................…...........................……….……Appellant W/O Shiv Nararyan Singh, Harsh Egg Centre, Near Anishabad Golambar, Manik Chand Talab, Anishabad, Patna-800002. [Pan: Cleps6120G] Vs. Ito, Ward-4(5), Patna.............…..….…..….........……........……...…..…..Respondent Appearances By: Shri Abhi Sarkar, Advocate Appeared On Behalf Of The Appellant. Shri Rupesh Agrawal, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 27, 2022 Date Of Pronouncing The Order : April 27, 2022 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 12.02.2020 Of The Commissioner Of Income Tax(Appeal), Patna-2 [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

section 68, section 69, section 69A, section 695, section 69C or section 69D. I.T.A. No.47/Pat/2020 Assessment Year: 2014-15 Kumari

ACIT, CENTRAL CIRCLE-3, PATNA, PATNA vs. SMT. SIPRA GUPTA, PATNA

Section 68.", "result": "Partly Allowed", "sections": ["148", "147", "143(3)", "68", "69A", "234A", "234B"], "issues": "1. Whether the reopening of assessment

ROHIT KHANDELWAL,MADHUBANI vs. AC/DCIT, CENT, CIR, MUZAFFARPUR, MUZAFFARPUR

In the result, the appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Sanjay Awasthiassessment Year: 2021-22

section 68, section 69, section 69A, section 69B, section 69C or section 69D for any previous year, the assessee shall

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

section 68 - Commissioner (Appeals) confirmed said addition -On further, appeal Tribunal deleted said addition by acknowledging that assessee did not manipulate

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

section 68 - Commissioner (Appeals) confirmed said addition -On further, appeal Tribunal deleted said addition by acknowledging that assessee did not manipulate

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

section 68 - Commissioner (Appeals) confirmed said addition -On further, appeal Tribunal deleted said addition by acknowledging that assessee did not manipulate

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

section 68 - Commissioner (Appeals) confirmed said addition -On further, appeal Tribunal deleted said addition by acknowledging that assessee did not manipulate

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

section 68 - Commissioner (Appeals) confirmed said addition -On further, appeal Tribunal deleted said addition by acknowledging that assessee did not manipulate

MITHILESH KUMAR,PATNA vs. DCIT CENTRAL CIRCLE-2, PATNA

In the result, the appeal of the assessee is allowed

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

Section 68 to 69D read with Section 115BBE, by colouring the "deemed incomes" as business income. More so, in cases

M/S MARUTI NANDAN FOOD PRODUCTS PVT LTD,PATNA vs. ITO, WARD- 2(1), PATNA

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2013-14

section 68 of the Act and thus, added the amount of unsecured loan of Rs.4,18,47,000/- as income

SANOJ KUMAR SINGH ,HAJIPUR vs. ITO, WARD-1(3) , VAISHALI

The appeal of the revenue stands dismissed

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI RAJESH KUMAR (Accountant Member)

Section 68 of the Act as unexplained cash credit u/s 68 of the Act. The Assessing Officer computed the disallowance

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]

Section 68 of the Act are not applicable to the loans/cash credits received in earlier years and only the cash

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]

Section 68 of the Act are not applicable to the loans/cash credits received in earlier years and only the cash

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]

Section 68 of the Act are not applicable to the loans/cash credits received in earlier years and only the cash

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]

Section 68 of the Act are not applicable to the loans/cash credits received in earlier years and only the cash

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]

Section 68 of the Act are not applicable to the loans/cash credits received in earlier years and only the cash