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69 results for “section 68”+ Section 13(1)(e)clear

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Key Topics

Section 153A110Section 26373Addition to Income55Section 143(3)35Section 143(2)25Section 25023Section 142(1)20Section 14720Section 69A18Survey u/s 133A

M/S MANISH FINLEASE (P) LTD,PATNA vs. ITO, WARD-2(1), PATNA

ITA 25/PAT/2019[2010-11]Status: DisposedITAT Patna09 Aug 2019AY 2010-11

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2010-2011 Manish Finlease Pvt Ltd., Vs. Ito, Ward 2(1), Patna Chandi House Exhibition Road, Patna Pan/Gir No.Aaccm 6252 B (Appellant) .. ( Respondent) Assessee By : Shri A.K.Rastogi & Rakesh Kumar, Ars Revenue By : Shri Indrajeet Singh, Dr Date Of Hearing : 20/06/ 2019 Date Of Pronouncement : 09/08/ 2019 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-1, Patna Dated 27.9.2018 For The Assessment Year 2010-2011. 2. The Appeal Filed By The Assessee Is Delayed By 51 Days. The Assessee Has Filed Application For Condonation Of Delay Stating The Reasons For Not Filing The Appeal In Time Before The Tribunal. After Hearing The Submissions Of The Parties, We Are Satisfied That The Assessee Had A Bonafide Reason For Not Filing The Appeal In Time. Therefore, We Condone The Delay & Proceed To Decide The Appeal Of The Assessee On Merits.

For Appellant: Shri A.K.Rastogi & Rakesh Kumar, ARsFor Respondent: Shri Indrajeet Singh, DR
Section 133(6)Section 143(2)Section 143(3)Section 147Section 148(1)Section 68

Showing 1–20 of 69 · Page 1 of 4

18
Unexplained Money16
Limitation/Time-bar13

13 | 71 Assessment Year : 2010 -2011 notice containing all or any of the requirements which may be included in a notice under sub-section (2) of Section 139; and the provisions of this Act shall, so far as may be, apply accordingly as if the notice were a notice issued under that subsection." 3.6 The hon'ble Supreme

LOVELY RANI CONSTRUCTIONS PRIVATE LIMITED ,PATNA BIHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, PATNA , PATNA

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

ITA 267/PAT/2024[2012-13]Status: DisposedITAT Patna14 Oct 2025AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

E R Per Rajesh Kumar, AM: These appeals are filed by three different assessees as well as by the revenue against the separate orders passed by the ld. CIT(A), Patna- 3 for the assessment years 2012-2013, 2013-2014, 2014-2015, 2015- 2016, 2016-2017, 2017-2018, 2018-2019 & 2019-2020, respectively. The assessee has also filed Cross Objection

MURLIDHAR PRASAD,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

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

ITA 275/PAT/2023[2017-18]Status: DisposedITAT Patna14 Oct 2025AY 2017-18

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

E R Per Rajesh Kumar, AM: These appeals are filed by three different assessees as well as by the revenue against the separate orders passed by the ld. CIT(A), Patna- 3 for the assessment years 2012-2013, 2013-2014, 2014-2015, 2015- 2016, 2016-2017, 2017-2018, 2018-2019 & 2019-2020, respectively. The assessee has also filed Cross Objection

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

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

ITA 234/PAT/2024[2015-16]Status: DisposedITAT Patna14 Oct 2025AY 2015-16

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

E R Per Rajesh Kumar, AM: These appeals are filed by three different assessees as well as by the revenue against the separate orders passed by the ld. CIT(A), Patna- 3 for the assessment years 2012-2013, 2013-2014, 2014-2015, 2015- 2016, 2016-2017, 2017-2018, 2018-2019 & 2019-2020, respectively. The assessee has also filed Cross Objection

MURLIDHAR PRASAD,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

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

ITA 273/PAT/2023[2015-16]Status: DisposedITAT Patna14 Oct 2025AY 2015-16

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

E R Per Rajesh Kumar, AM: These appeals are filed by three different assessees as well as by the revenue against the separate orders passed by the ld. CIT(A), Patna- 3 for the assessment years 2012-2013, 2013-2014, 2014-2015, 2015- 2016, 2016-2017, 2017-2018, 2018-2019 & 2019-2020, respectively. The assessee has also filed Cross Objection

MURLIDHAR PRASAD,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

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

ITA 272/PAT/2023[2014-15]Status: DisposedITAT Patna14 Oct 2025AY 2014-15

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

E R Per Rajesh Kumar, AM: These appeals are filed by three different assessees as well as by the revenue against the separate orders passed by the ld. CIT(A), Patna- 3 for the assessment years 2012-2013, 2013-2014, 2014-2015, 2015- 2016, 2016-2017, 2017-2018, 2018-2019 & 2019-2020, respectively. The assessee has also filed Cross Objection

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1,PATNA, PATNA vs. MURLIDHAR PRASAD, PATNA

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

ITA 293/PAT/2023[2018-19]Status: DisposedITAT Patna14 Oct 2025AY 2018-19

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

E R Per Rajesh Kumar, AM: These appeals are filed by three different assessees as well as by the revenue against the separate orders passed by the ld. CIT(A), Patna- 3 for the assessment years 2012-2013, 2013-2014, 2014-2015, 2015- 2016, 2016-2017, 2017-2018, 2018-2019 & 2019-2020, respectively. The assessee has also filed Cross Objection

MURLIDHAR PRASAD,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

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

ITA 278/PAT/2023[2018-19]Status: DisposedITAT Patna14 Oct 2025AY 2018-19

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

E R Per Rajesh Kumar, AM: These appeals are filed by three different assessees as well as by the revenue against the separate orders passed by the ld. CIT(A), Patna- 3 for the assessment years 2012-2013, 2013-2014, 2014-2015, 2015- 2016, 2016-2017, 2017-2018, 2018-2019 & 2019-2020, respectively. The assessee has also filed Cross Objection

LOVELY RANI CONSTRUCTIONS PRIVATE LIMITED,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

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

ITA 282/PAT/2023[2016-17]Status: DisposedITAT Patna14 Oct 2025AY 2016-17

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

E R Per Rajesh Kumar, AM: These appeals are filed by three different assessees as well as by the revenue against the separate orders passed by the ld. CIT(A), Patna- 3 for the assessment years 2012-2013, 2013-2014, 2014-2015, 2015- 2016, 2016-2017, 2017-2018, 2018-2019 & 2019-2020, respectively. The assessee has also filed Cross Objection

LOVELY RANI CONSTRUCTIONS PRIVATE LIMITED,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

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

ITA 283/PAT/2023[2018-19]Status: DisposedITAT Patna14 Oct 2025AY 2018-19

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

E R Per Rajesh Kumar, AM: These appeals are filed by three different assessees as well as by the revenue against the separate orders passed by the ld. CIT(A), Patna- 3 for the assessment years 2012-2013, 2013-2014, 2014-2015, 2015- 2016, 2016-2017, 2017-2018, 2018-2019 & 2019-2020, respectively. The assessee has also filed Cross Objection

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

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

ITA 277/PAT/2023[2019-20]Status: DisposedITAT Patna14 Oct 2025AY 2019-20

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

E R Per Rajesh Kumar, AM: These appeals are filed by three different assessees as well as by the revenue against the separate orders passed by the ld. CIT(A), Patna- 3 for the assessment years 2012-2013, 2013-2014, 2014-2015, 2015- 2016, 2016-2017, 2017-2018, 2018-2019 & 2019-2020, respectively. The assessee has also filed Cross Objection

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

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

ITA 233/PAT/2024[2014-15]Status: DisposedITAT Patna14 Oct 2025AY 2014-15
Section 132(1)Section 139(1)Section 153ASection 153DSection 69A

68 and 69 of the paper\nbook which contains information obtained by Smt. Neetu Nayyar\nfrom Central Public Information Officer who is none other than the\nId. Addl. Commissioner of Income-tax, Central Range-S, New Delhi,\nunder Right to Information Act, wherein, it reveals that the Id. Addl.\nCIT had granted approval for 43 cases on 30.12.2018 itself. This

DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 PATNA, PATNA vs. LOVELY RANI CONSTRUCTION PRIVATE LTD , PATNA

ITA 295/PAT/2023[2012-13]Status: DisposedITAT Patna14 Oct 2025AY 2012-13
Section 132(1)Section 139(1)Section 153ASection 153DSection 69A

68 and 69 of the paper\nbook which contains information obtained by Smt. Neetu Nayyar\nfrom Central Public Information Officer who is none other than the\nId. Addl. Commissioner of Income-tax, Central Range-S, New Delhi,\nunder Right to Information Act, wherein, it reveals that the Id. Addl.\nCIT had granted approval for 43 cases on 30.12.2018 itself. This

MURLIDHAR PRASAD,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

ITA 276/PAT/2023[2019-20]Status: DisposedITAT Patna14 Oct 2025AY 2019-20
Section 132(1)Section 139(1)Section 153ASection 153DSection 69A

68 and 69 of the paper\nbook which contains information obtained by Smt. Neetu Nayyar\nfrom Central Public Information Officer who is none other than the\nId. Addl. Commissioner of Income-tax, Central Range-S, New Delhi,\nunder Right to Information Act, wherein, it reveals that the Id. Addl.\nCIT had granted approval for 43 cases on 30.12.2018 itself. This

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

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

ITA 235/PAT/2024[2013-14]Status: DisposedITAT Patna14 Oct 2025AY 2013-14
Section 132(1)Section 139(1)Section 153ASection 153DSection 69A

68 and 69 of the paper\nbook which contains information obtained by Smt. Neetu Nayyar\nfrom Central Public Information Officer who is none other than the\nId. Addl. Commissioner of Income-tax, Central Range-S, New Delhi,\nunder Right to Information Act, wherein, it reveals that the Id. Addl.\nCIT had granted approval for 43 cases on 30.12.2018 itself. This

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT (CENTRAL), PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 322/PAT/2024[2014-15]Status: DisposedITAT Patna12 Sept 2024AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

13 of the notice issued under the section 142(1) of the Act. 15. For that on the fact and in circumstances of the case, the Pr. CIT has erred in applying the sub-section (a) and (b) of the explanation - 2 of the section 263 of the Act as the order of assessment under the section

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 325/PAT/2024[2017-18]Status: DisposedITAT Patna12 Sept 2024AY 2017-18

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

13 of the notice issued under the section 142(1) of the Act. 15. For that on the fact and in circumstances of the case, the Pr. CIT has erred in applying the sub-section (a) and (b) of the explanation - 2 of the section 263 of the Act as the order of assessment under the section

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 323/PAT/2024[2015-16]Status: DisposedITAT Patna12 Sept 2024AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

13 of the notice issued under the section 142(1) of the Act. 15. For that on the fact and in circumstances of the case, the Pr. CIT has erred in applying the sub-section (a) and (b) of the explanation - 2 of the section 263 of the Act as the order of assessment under the section

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 329/PAT/2024[2021-22]Status: DisposedITAT Patna12 Sept 2024AY 2021-22

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

13 of the notice issued under the section 142(1) of the Act. 15. For that on the fact and in circumstances of the case, the Pr. CIT has erred in applying the sub-section (a) and (b) of the explanation - 2 of the section 263 of the Act as the order of assessment under the section

NALANDA ENGICON PVT. LTD, PATNA,PATNA vs. PR. CIT CENTRAL, PATNA

In the result, all the appeals of the assessee are allowed as per terms indicated hereinabove

ITA 326/PAT/2024[2018-19]Status: DisposedITAT Patna12 Sept 2024AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.322 To 329/Pat/2024 Assessment Years: 2014-15 To 2021-22

Section 127Section 143(3)Section 153ASection 263

13 of the notice issued under the section 142(1) of the Act. 15. For that on the fact and in circumstances of the case, the Pr. CIT has erred in applying the sub-section (a) and (b) of the explanation - 2 of the section 263 of the Act as the order of assessment under the section