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

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

68 (Bom) and (1984) 31 ITD 52 (SB-Delhi) holding that in an assessment made u/s 143(3) it should be presumed that the assessment u/s 143(3) had been made after proper application of mind and also holding that the assessee has no control over the way, the assessment is drafted by the AO and generally issues which

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

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

68 (Bom) and (1984) 31 ITD 52 (SB-Delhi) holding that in an assessment made u/s 143(3) it should be presumed that the assessment u/s 143(3) had been made after proper application of mind and also holding that the assessee has no control over the way, the assessment is drafted by the AO and generally issues which

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

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

68 (Bom) and (1984) 31 ITD 52 (SB-Delhi) holding that in an assessment made u/s 143(3) it should be presumed that the assessment u/s 143(3) had been made after proper application of mind and also holding that the assessee has no control over the way, the assessment is drafted by the AO and generally issues which

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

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

68 (Bom) and (1984) 31 ITD 52 (SB-Delhi) holding that in an assessment made u/s 143(3) it should be presumed that the assessment u/s 143(3) had been made after proper application of mind and also holding that the assessee has no control over the way, the assessment is drafted by the AO and generally issues which

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

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

68 (Bom) and (1984) 31 ITD 52 (SB-Delhi) holding that in an assessment made u/s 143(3) it should be presumed that the assessment u/s 143(3) had been made after proper application of mind and also holding that the assessee has no control over the way, the assessment is drafted by the AO and generally issues which

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

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

68 (Bom) and (1984) 31 ITD 52 (SB-Delhi) holding that in an assessment made u/s 143(3) it should be presumed that the assessment u/s 143(3) had been made after proper application of mind and also holding that the assessee has no control over the way, the assessment is drafted by the AO and generally issues which

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]

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 rent is effective from 27.07.2012. 4. In the appellate proceedings, the Ld. CIT(A) simply dismissed the appeal of the assessee by upholding the order of AO. 5. After hearing

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]

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 rent is effective from 27.07.2012. 4. In the appellate proceedings, the Ld. CIT(A) simply dismissed the appeal of the assessee by upholding the order of AO. 5. After hearing

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]

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 rent is effective from 27.07.2012. 4. In the appellate proceedings, the Ld. CIT(A) simply dismissed the appeal of the assessee by upholding the order of AO. 5. After hearing

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]

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 rent is effective from 27.07.2012. 4. In the appellate proceedings, the Ld. CIT(A) simply dismissed the appeal of the assessee by upholding the order of AO. 5. After hearing

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]

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 rent is effective from 27.07.2012. 4. In the appellate proceedings, the Ld. CIT(A) simply dismissed the appeal of the assessee by upholding the order of AO. 5. After hearing

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

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.

3 SCC 96. In the that case, it was held that service of notice under Section 148 of the Act was "not a condition precedent to conferment of jurisdiction in the ITO to deal with the matter". As regards to Section 153 (2) of the Act, there was no time limit for completion of the re-assessment. This

ACIT, CIRCLE-4(1), PATNA vs. MUNNI RAI, PATNA

Bench: Itat.

68 of the Act. Aggrieved with this action, the Revenue has filed the present appeal through the following grounds of appeal: “1. The Ld. CIT(A) erred in allowing relief of Rs. 3,44,45,828/- by deleting addition made by the A.O. on account of Unexplained Sundry Creditors even though the assessee had not discharged the onus of burden

ACIT vs. INTERNATIONAL SCHOOL OF SOCIAL WELFARE HUMAN RESOURCES,

In the result, the appeal filed by the Revenue is allowed while the Cross Objection filed by the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Rakesh Mishra

3(2) of the Act within prescribed period is bad in law and void ab initio. 15. Coming to the present case, it is noticed that return of income for the A.Y 2005-06 was furnished on 7-2-07 and therefore, the amendment in TA section 148 is not applicable. It is further noticed that the revenue

BALKRISHNA BHALOTIA CONSTRUCTION PRIVATE LIMITED,JAMUI vs. PCIT CENTRAL, PATNA

In the result, the appeal of the assessee is allowed

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

68,330/-. The case of the assessee was selected for scrutiny assessment and a notice under section 143(2) was issued and served upon the assessee on 23.09.2019. It is pertinent to observe that a survey under section 133A of the Income Tax Act was carried out at the business premises of the assessee on 14.09.2017. 2 Assessment

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

68 to 69D read with Section 115BBE, by colouring the "deemed incomes" as business income. More so, in cases of unaccounted cash and undisclosed investment/expenditure in purchases, and excess stock assessable under section 69A/69B/69C of the Act. 3.2.1. At the outset, all the decisions quoted and relied upon by the assessee, with regard to non-applicability of Section

SUDHIR KUMAR SINGH HUF,SAHARSA vs. ITO, WARD-3(4), SAHARSA

In the result, appeal of the assessee is allowed

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2017-18

143(3) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 19.12.2019 for AY 2017- 18. 2. None appeared on behalf of the assessee and no adjournment application is found on record. After hearing the Ld. Sr. DR and with his able assistance, we dispose of this appeal ex parte qua assessee, on merits. 3. Ground

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

143(3) of the Act. During the course of assessment, the Assessing Officer made specific queries relating to the aforesaid claim of capital gains. The assessee duly furnished all the requisite documents and evidence to prove the genuineness of the transaction. However, the Assessing Officer made the impugned addition on the basis of the report of the Investigation Wing, Kolkata