AJAY KUMAR GHOSH,PATNA vs. ACIT, CIRCLE-4, PATNA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

1 Assessment Year: 2013-2014 Ajay Kumar Ghosh Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 12.11.2021 passed for Assessment Year 2013-14. 2. The assessee has taken eight grounds of appeal, but in brief his grievance is that the ld. CIT(Appeals) has erred in upholding the rectification order passed under section 154 of the Income

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]

154 of the Act only to correct the anomaly of non issuance of mandatory notice u/s 143(2) of the Act. On the other hand , the provisions of Sections 144 of the Act are applicable only when the assessee does cooperate and does not furnish any details/information and then it does not require to issue any notice

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]

154 of the Act only to correct the anomaly of non issuance of mandatory notice u/s 143(2) of the Act. On the other hand , the provisions of Sections 144 of the Act are applicable only when the assessee does cooperate and does not furnish any details/information and then it does not require to issue any notice

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]

154 of the Act only to correct the anomaly of non issuance of mandatory notice u/s 143(2) of the Act. On the other hand , the provisions of Sections 144 of the Act are applicable only when the assessee does cooperate and does not furnish any details/information and then it does not require to issue any notice

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]

154 of the Act only to correct the anomaly of non issuance of mandatory notice u/s 143(2) of the Act. On the other hand , the provisions of Sections 144 of the Act are applicable only when the assessee does cooperate and does not furnish any details/information and then it does not require to issue any notice

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]

154 of the Act only to correct the anomaly of non issuance of mandatory notice u/s 143(2) of the Act. On the other hand , the provisions of Sections 144 of the Act are applicable only when the assessee does cooperate and does not furnish any details/information and then it does not require to issue any notice

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

ASHUTOSH KUMAR PRABHAT,ARRAH vs. PCIT-1, PATNA

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

154 of the Act vide order dated 02.08.2024 bearing DIN & Order No: ITBA/COM/F/17/2024- 25/1067269667(1). Copy of dated 02.08.2024 by the Id. Principal Commissioner of Income Tax, Patna-1, Patna. 6. That the appellant was later advised to challenge the order dated 19.03.2024 passed under Section 263 of the Act by the Id. Principal Commissioner of Income Tax, Patna

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

In the result, the order of the Ld

1) of the Act was\ncarried out in the Binoshiba group of cases, Patna on 18.09.2014. The\nBinoshiba group consists of a number of concerns which are in the\nbusiness of manufacture and trade of liquor and the main concerns of\nthe group are M/s. Binoshiba Liquors Pvt. Ltd., M/s. Salson Liquors\nPvt. Ltd. and M/s. Goodhost Liquors

RAJBANSH RAM,BHABUA vs. ITO WARD- 3(5), SASARAM

In the result, the appeal of the assessee is partly allowed

Bench: Shri George Mathan & Shri Rakesh Mishra

1; however, the entire deposits in the bank account have been added under section 68 of the Act, which is stated to be fit to be reversed on the ground that no valid show cause notice as mandated in section 251(2) of the Act was I.T.A. No.: 351/PAT/2023 Assessment Year: 2017-18 Rajbansh Ram. issued

SUDHIR KUMAR,PATNA vs. I.T.O., PATNA

In the result, the appeal of assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Girish Agrawalassessment Year: 2010-11 Shri Sudhir Kumar, Income-Tax Officer, Ward-6(1), Vs. Patna. Patna. (Pan: Amlpk4871E) (Appellant) (Respondent) Present For: Appellant By : Shri K. M. Mishra, Advocate Respondent By : Shri Sanjay Mukherjee, Cit(Dr) Date Of Hearing : 16.03.2022 Date Of Pronouncement : 26.05.2022 O R D E R Per Girish Agrawal: This Appeal By The Assessee Is Directed Against The Order Of Ld. Cit(A), Dhanbad, Camp Office At Patna Appeal No. 71/Cit(A)-Ii/13-14 Dated 25.02.2014 For A.Y. 2010-11 Passed Against The Assessment Order U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Ito, Ward-6(1), Patna, Dated 26.03.2013. 2. Brief Facts Of The Case Are That Assessee Had Filed Return Of Income On 18.10.2010 Reporting Total Income Of Rs.3,01,260/-. In The Course Of Assessment Proceedings, The Ld. Ao Sought Details On Various Aspects Of The Income Reported By The Assessee & Completed The Assessment By Making The Additions As Under: “Total Income As Per Return Rs. 3,01,260/- Add: As Discussed In Para D Rs. 3,42,708/- Add: As Discussed In Para E Rs. 14,03,744/- Add: As Discussed In Para F Rs. 58,92,354/- Total Income Rs. 89,40,066/-“

section 44AD and by stating so the representative of the assessee has argued that the total income disclosed by the assessee is equal to 15.75% of the total receipt of Rs. 20,82,626/-. The return of income and the computation sheet enclosed with the paper book and placed as page…… to …… of P.B. established this fact. The assessing