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5 results for “section 68”+ Section 150(2)clear

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Key Topics

Section 153C7Section 153D6Addition to Income5Section 143(2)4Section 2503Section 142(1)3Section 143(3)2Section 145(3)2

ACIT, CENTRAL CIRCLE-2, PATNA vs. M/S MAXXON VANIJYA & RESOURCES PVT LTD, KOLKATA

In the result, the order of the Ld

ITA 89/PAT/2021[2012-13]Status: DisposedITAT Patna08 Dec 2025AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 132(1)Section 139Section 143(2)Section 144Section 153CSection 250

2) of the Act was also issued and the case was scrutinised. The books of accounts were examined, the documents produced, the replies and other documents filed by the assessee were perused and examined by the Assessing Officer (hereinafter referred to as ‘the Ld. AO'). The total income of the assessee assessed at ₹4,07,05,840/- u/s 153C r.w.s

ITO, WARD-2(1), PATNA vs. M/S SUN COMTECH PVT LTD, PATNA

In the result, the appeal filed by the Revenue is allowed

ITA 108/PAT/2020[2011-12]Status: DisposedITAT Patna24 Jun 2025AY 2011-12

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115JSection 143(3)Section 148Section 250

150/- and tax was also paid u/s 115JB of the Act at ₹22,21,835/-. On the basis of the information received from the Investigation Directorate, Kolkata, information was called for from the assessee and after considering the reply received, the assessment was made by assessing the total income at ₹1,11,96,530/- after disallowing

PARAS NATH GUPTA,RAMNA ROAD , GAYA vs. ASSISTANT COMMISSIONER OF INCOME TAX, DC/AC CIRCLE-I

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

ITA 345/PAT/2024[2017-2018]Status: DisposedITAT Patna04 Apr 2025AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 250

section 145(3) of the Act and Page 4 I.T.A. No.: 345/PAT/2024 Assessment Year: 2017-18 Paras Nath Gupta. considering the facts and the circumstances in this case, he estimated the net income at Rs. 1,94,88,142/- i.e. @ 2% of the gross turnover of Rs. 97,44,07,126/- after considering expenses debited in the trading

SMT. ANITA DEVI,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the appeals of the assessee are allowed

ITA 17/PAT/2022[2011-12]Status: DisposedITAT Patna29 Jul 2025AY 2011-12

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri Rajat Datta, DR
Section 142(1)Section 143(2)Section 153CSection 153D

2) of the Act was issued on 21.12.2018. The questionnaires were issued on 24.09.2018 along with notices u/s 142(1) of the Act. It was observed by the ld. AO that during the course of search assessee had deposited cash of ₹68,293/- with Punjab National bank, Doctor’s Colony, Kankarbagh, patna, which according to the ld. AO could

SMT. ANITA DEVI,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the appeals of the assessee are allowed

ITA 22/PAT/2022[2016-17]Status: DisposedITAT Patna29 Jul 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Manish Tiwari, ARFor Respondent: Shri Rajat Datta, DR
Section 142(1)Section 143(2)Section 153CSection 153D

2) of the Act was issued on 21.12.2018. The questionnaires were issued on 24.09.2018 along with notices u/s 142(1) of the Act. It was observed by the ld. AO that during the course of search assessee had deposited cash of ₹68,293/- with Punjab National bank, Doctor’s Colony, Kankarbagh, patna, which according to the ld. AO could