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6 results for “section 68”+ Section 115clear

Sorted by relevance

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Key Topics

Addition to Income6Section 235Section 143(3)5Section 142(1)2Section 133(6)2

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

ITA 33/PAT/2020[2013-14]Status: HeardITAT Patna07 Nov 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

115/- per annum. However the AO added an ITA Nos. 96 & 98/PAT/2021 C.O Nos. 2 & 3/ PAT/2021 AY: 2012-13,2013-14 ,2016-17 Kumar Arunodaya amount of Rs. 4,68,566/- to the income of the assessee in assessment framed u/s 143(3) of the Act dated 31.03.2016 on the basis that according to rent controller order , the revised

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

ITA 89/PAT/2020[2012-13]Status: HeardITAT Patna
07 Nov 2023
AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

115/- per annum. However the AO added an ITA Nos. 96 & 98/PAT/2021 C.O Nos. 2 & 3/ PAT/2021 AY: 2012-13,2013-14 ,2016-17 Kumar Arunodaya amount of Rs. 4,68,566/- to the income of the assessee in assessment framed u/s 143(3) of the Act dated 31.03.2016 on the basis that according to rent controller order , the revised

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

ITA 94/PAT/2020[2012-13]Status: HeardITAT Patna07 Nov 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

115/- per annum. However the AO added an ITA Nos. 96 & 98/PAT/2021 C.O Nos. 2 & 3/ PAT/2021 AY: 2012-13,2013-14 ,2016-17 Kumar Arunodaya amount of Rs. 4,68,566/- to the income of the assessee in assessment framed u/s 143(3) of the Act dated 31.03.2016 on the basis that according to rent controller order , the revised

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

ITA 96/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

115/- per annum. However the AO added an ITA Nos. 96 & 98/PAT/2021 C.O Nos. 2 & 3/ PAT/2021 AY: 2012-13,2013-14 ,2016-17 Kumar Arunodaya amount of Rs. 4,68,566/- to the income of the assessee in assessment framed u/s 143(3) of the Act dated 31.03.2016 on the basis that according to rent controller order , the revised

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

ITA 98/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

115/- per annum. However the AO added an ITA Nos. 96 & 98/PAT/2021 C.O Nos. 2 & 3/ PAT/2021 AY: 2012-13,2013-14 ,2016-17 Kumar Arunodaya amount of Rs. 4,68,566/- to the income of the assessee in assessment framed u/s 143(3) of the Act dated 31.03.2016 on the basis that according to rent controller order , the revised

PIONEER EDUCATION SOCIETY,HARYANA vs. ITO, PATNA

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

ITA 405/PAT/2024[2016-17]Status: DisposedITAT Patna24 Apr 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 405/Pat/2024 Assessment Year: 2016-2017 Pioneer Education Society,……….…….....……Appellant C-310/311, Unitech Business Zone Nirvana Country, South City-Ii, Sector-50, Haryana, Pin Code No.122018 [Pan:Aadap0174C] -Vs.- Income Tax Officer,……………………………….Respondent Ward-1(1), Patna, Lok Nayak Jai Prakash Bhawan, New Dak Bunglow, Patna-800001, Bihar Appearances By: Shri Yatin Sharma, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit (Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: April 21, 2025 Date Of Pronouncing The Order: April 24, 2025 O R D E R

Section 133(6)Section 142(1)Section 143(2)Section 271(1)(b)Section 68

section 68 of the Act and added to the total income of the assessee. Therefore, the total addition comes to Rs.4,07,90,320/- (Rs.10,55,000/- plus Rs.3,97,35,320/-). 2.1. In support of rent debited in the income & expenditure account to the tune of Rs.3,43,84,722/-, the assessee furnished copy of three Memorandum