M/S MARUTI NANDAN FOOD PRODUCTS PVT LTD,PATNA vs. ITO, WARD- 2(1), PATNA

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalassessment Year: 2013-14

D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of Ld. CIT(A)- 1, Patna vide Appeal No. 134/CIT(A)-1/2015-16 dated 03.05.2017 passed against the assessment order by the ITO, Ward-2(1), Patna u/s.143(3) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”, dated

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

D E R Per Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Principal Commissioner of Income Tax (Central), Patna dated 16th June, 2023 1 Assessment Year: 2021-2022 Mithilesh Kumar passed under section 263 of the Income Tax Act for A.Y. 2021-22. 2. The assessee

SHANKAR CONSTRUCTION,PANCHGACHIA vs. ITO, WARD-3(1), PURNEA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumari.T.A. No. 565/Pat/2024 Assessment Year: 2016-2017 Shankar Construction,………………..…….……Appellant Panchgachia, Panchgachia-852124, Bihar [Pan:Abofs0800R] -Vs.- Income Tax Officer,………………….……..……Respondent Ward-3(1), Purnea, Bihar Appearances By: Shri S.K. Tulsiyan, Advocate, Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit (Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: October 22, 2024 Date Of Pronouncing The Order: November 18, 2024 O R D E R

5 Shankar Construction the AO and the formation of his belief on such vague, non-specific, indefinite, far-fetched and remote material/information and (v) Proceeding has been initiated on mere change in opinion a. Reason to believe cannot be reason Io suspect In connection to the above it is submitted that on the facts and in the circumstances

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]

5. In the case of Sanjeev Aggarwal Vs. DCIT [2016] 70 taxmann.com 265(Chandigarh-Trib.) the Hon'ble Chandigarh Tribunal has held that where theAssessing Officer passed an order under section 147 read with section 143(3)of the act for making assessment without issuing notice under section 143(2) ofthe Act, it would be invalid

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]

5. In the case of Sanjeev Aggarwal Vs. DCIT [2016] 70 taxmann.com 265(Chandigarh-Trib.) the Hon'ble Chandigarh Tribunal has held that where theAssessing Officer passed an order under section 147 read with section 143(3)of the act for making assessment without issuing notice under section 143(2) ofthe Act, it would be invalid

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]

5. In the case of Sanjeev Aggarwal Vs. DCIT [2016] 70 taxmann.com 265(Chandigarh-Trib.) the Hon'ble Chandigarh Tribunal has held that where theAssessing Officer passed an order under section 147 read with section 143(3)of the act for making assessment without issuing notice under section 143(2) ofthe Act, it would be invalid

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]

5. In the case of Sanjeev Aggarwal Vs. DCIT [2016] 70 taxmann.com 265(Chandigarh-Trib.) the Hon'ble Chandigarh Tribunal has held that where theAssessing Officer passed an order under section 147 read with section 143(3)of the act for making assessment without issuing notice under section 143(2) ofthe Act, it would be invalid

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]

5. In the case of Sanjeev Aggarwal Vs. DCIT [2016] 70 taxmann.com 265(Chandigarh-Trib.) the Hon'ble Chandigarh Tribunal has held that where theAssessing Officer passed an order under section 147 read with section 143(3)of the act for making assessment without issuing notice under section 143(2) ofthe Act, it would be invalid

ACIT, CENTRAL CIRCLE-1, PATNA vs. SONAMOTI AGROTECH PVT LTD, PATNA

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

D E R Per Rajpal Yadav, Vice-President (KZ):- The Revenue is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals)-3, Patna dated 02.01.2019 passed for Assessment Year 2012-13. 2. The Revenue has taken four grounds of appeal, but its grievance revolves around a single issue, namely ld. CIT(Appeals) has erred

KRISHNA MOHAN ,PATNA vs. ACIT, CIRCLE-14, PATNA , PATNA

In the result, the appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Krishna Mohan Prop-M/S Maa Ambey Traders, Acit, Circle-14, Patna Maurari Complex, Karbigahiya, Patna, Bihar Vs. Patna-800001, Bihar (Appellant) (Respondent) Pan No. Ahupm5205C Assessee By : Shri Manish Rastogi, Ar Revenue By : Shri Md. Ah Chowdhary, Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 09.12.2025

D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 03.09.2025 for the AY 2017-18. 2. The only issue raised in the various grounds of appeal is against the confirmation of addition of ₹5

AJAY KUMAR KESHAN,BETTIAH vs. DC/AC, CIRCLE-1, MUZAFFARPUR

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 3/Pat/2023 Assessment Year: 2017-2018 Ajay Kumar Keshan,.……………………………Appellant M/S. Abhijeet Service Station, Sowa Babu Chowk, Lal Bazar Bettiah, West Champaran-845438, Bihar [Pan:Abapk5421A] -Vs.- Deputy Commissioner /Assistant Commissioner,......................Respondent Circle-1, Muzaffarpur-842002, Bihar Appearances By: Shri Vineet Jalan, Ca & Shri Rajaram Choudhury, Ca, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: November 28, 2024 Date Of Pronouncing The Order: December 30, 2024 O R D E R

D E R The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 1st December, 2022 passed for Assessment Year 2017-18. 1 Ajay Kumar Keshan 2. Brief facts of the case are that the assessee operates business of petrol pump

MANOJ KUMAR DAS,BEGUSARAI vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, DELHI

Appeal is allowed for statistical purposes

Bench: 19/07/2025. The Appeal Is Delayed By Around 37 Days. 4. That The Assessee States That The Reason For Delay Is That The Assessee Is Suffering From Hiv Aids & Is Constantly Under Treatment. Copy Of Medical Treatment Is Enclosed.

D E R PER SANJAY AWASTHI, ACCOUNTANT MEMBER 1. In this case, there is a delay of 28 days in the filing of the said appeal. The assessee has requested for condoning the same as under: “1. That this is an application for condonation of delay in the filing of the instant appeal. 2. That the petitioner states that

ACIT, CENTRAL CIRCLE-2, PATNA vs. M/S CONTESSA COMMERCIAL CO. PVT LTD, KOLKATA

In the result, the appeal of the Revenue is dismissed

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

68 on account of unexplained credit. 3. Brief facts of the case are that the assessee has filed its return of income on 04.11.2017 declaring total income ‘NIL’ and current year loss of Rs.60,00,834/-. The case of the assessee was selected for scrutiny assessment and a notice under section 143(2) was issued on 14.08.2018 fixing

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

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

D E R Per Rajpal Yadav, Vice-President (KZ):- The present two appeals are directed at the instance of Revenue against the orders of ld. Commissioner of Income Tax (Appeals), Patna-3 dated 01.03.2021 passed in Assessment Years 2016-17 and 2017-18 respectively. 2. On receipt of notices in the appeals of Revenue, the assessee has filed Cross Objections

ACIT, CENTRAL CIRCLE-3, PATNA vs. BROADSON COMMODITIES PVT LTD, DHANBAD

In the result, both the appeals of Revenue are dismissed, whereas the Cross Objections filed by the assessee are allowed

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

D E R Per Rajpal Yadav, Vice-President (KZ):- The present two appeals are directed at the instance of Revenue against the orders of ld. Commissioner of Income Tax (Appeals), Patna-3 dated 01.03.2021 passed in Assessment Years 2016-17 and 2017-18 respectively. 2. On receipt of notices in the appeals of Revenue, the assessee has filed Cross Objections

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

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

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

D E R Per Rajpal Yadav, Vice-President (KZ):- The Revenue is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals)-3, Patna dated 28.01.2015 passed for A.Y. 2009-10. 1 Assessment Year: 2009-2010 M/s. Kumar Construction 2. Grounds No. 1, 2 & 3 are inter-connected grounds therefore we first take these grounds

PIONEER EDUCATION SOCIETY,HARYANA vs. ITO, PATNA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 430/Pat/2024 Assessment Year: 2017-2018 Jaya Singh,………………………………….………Appellant 6-B/9, North Shrikrishnapuri, Patna-800013, Bihar [Pan:Bfxps2289J] -Vs.- Deputy Commissioner, Assistant Commissioner, Circle-1, Bhagalpur,………………………….....Respondent Bhagalpur, Bihar Appearances By: Shri Ranjeet Kr. Singh, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue

D E R Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 19th March, 2024 passed for Assessment Year 2017-18. 1 Jaya Singh 2. The appeal is time barred by seven days in filing

JAYA SINGH,PATNA vs. DC,AC CIRCLE-1, BHAGALPUR, BHAGALPUR, BIHAR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 430/Pat/2024 Assessment Year: 2017-2018 Jaya Singh,………………………………….………Appellant 6-B/9, North Shrikrishnapuri, Patna-800013, Bihar [Pan:Bfxps2289J] -Vs.- Deputy Commissioner, Assistant Commissioner, Circle-1, Bhagalpur,………………………….....Respondent Bhagalpur, Bihar Appearances By: Shri Ranjeet Kr. Singh, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue

D E R Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 19th March, 2024 passed for Assessment Year 2017-18. 1 Jaya Singh 2. The appeal is time barred by seven days in filing

RAMESH PRASAD GUPTA,PATNA vs. ITO WARD 5(1), PATNA, PATNA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 393/Pat/2024 Assessment Year: 2017-2018 Ramesh Prasad Gupta,……………….……..……Appellant 1, Bengali Road, Mithapur B Area, Patna-800001, Bihar [Pan:Acvpg5869L] -Vs.- Income Tax Officer,……………………….……...Respondent Ward-5(1), Patna, Bihar Appearances By: Shri Nishant Maitin, C.A., Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: March 10, 2025 Date Of Pronouncing The Order: March 17, 2025 O R D E R

17, 2025 O R D E R The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), dated 20th December, 2023 passed for Assessment Year 2017-18. 2. The appeal is time barred by 68 days in filing the appeal by the assessee. However, the assessee did not file