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8 results for “section 68”+ Section 161(1)clear

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Key Topics

Section 26356Section 153A56Section 143(3)15Section 12714Limitation/Time-bar8Revision u/s 2637Section 1472Section 133(6)2

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

68 or not ? It is already on record that the Assessing Officer has issued notices u/s 133(6) on 10.11.2017 to the 3 subscribers whose names were appearing in the reasons recorded (copy placed at page 66 to 73 to of PB). The appellant vide reply dated 06.12.2017 (page 4fe_ toT3 of PB) has submitted the names, addresses

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

section 263 read with Clause (a) of Explanation-21 thereunder. I, therefore, under the powers conferred u/s. 263 of the Income Tax Act, 1961, hereby set aside the order passed by Assessing Officer u/s. 153A/143(3) for AY 2015-16 with direction to pass fresh order after conducting proper enquiries, including third party enquiries and investigations into the claim

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 327/PAT/2024[2019-20]Status: DisposedITAT Patna12 Sept 2024AY 2019-20

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

section 263 read with Clause (a) of Explanation-21 thereunder. I, therefore, under the powers conferred u/s. 263 of the Income Tax Act, 1961, hereby set aside the order passed by Assessing Officer u/s. 153A/143(3) for AY 2015-16 with direction to pass fresh order after conducting proper enquiries, including third party enquiries and investigations into the claim

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 328/PAT/2024[2020-21]Status: DisposedITAT Patna12 Sept 2024AY 2020-21

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

section 263 read with Clause (a) of Explanation-21 thereunder. I, therefore, under the powers conferred u/s. 263 of the Income Tax Act, 1961, hereby set aside the order passed by Assessing Officer u/s. 153A/143(3) for AY 2015-16 with direction to pass fresh order after conducting proper enquiries, including third party enquiries and investigations into the claim

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

section 263 read with Clause (a) of Explanation-21 thereunder. I, therefore, under the powers conferred u/s. 263 of the Income Tax Act, 1961, hereby set aside the order passed by Assessing Officer u/s. 153A/143(3) for AY 2015-16 with direction to pass fresh order after conducting proper enquiries, including third party enquiries and investigations into the claim

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

section 263 read with Clause (a) of Explanation-21 thereunder. I, therefore, under the powers conferred u/s. 263 of the Income Tax Act, 1961, hereby set aside the order passed by Assessing Officer u/s. 153A/143(3) for AY 2015-16 with direction to pass fresh order after conducting proper enquiries, including third party enquiries and investigations into the claim

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

section 263 read with Clause (a) of Explanation-21 thereunder. I, therefore, under the powers conferred u/s. 263 of the Income Tax Act, 1961, hereby set aside the order passed by Assessing Officer u/s. 153A/143(3) for AY 2015-16 with direction to pass fresh order after conducting proper enquiries, including third party enquiries and investigations into the claim

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

section 263 read with Clause (a) of Explanation-21 thereunder. I, therefore, under the powers conferred u/s. 263 of the Income Tax Act, 1961, hereby set aside the order passed by Assessing Officer u/s. 153A/143(3) for AY 2015-16 with direction to pass fresh order after conducting proper enquiries, including third party enquiries and investigations into the claim