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3 results for “section 68”+ Section 234B(1)clear

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Key Topics

Section 2503Section 1443Section 153A2Section 143(2)2Section 142(1)2Section 69A2Section 115B2Addition to Income2Penalty2

VIJAYA SINGH,PATNA vs. INCOME TAX OFFICER, WARD - 6(1), PATNA, PATNA, BIHAR

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

ITA 519/PAT/2024[2018-19]Status: DisposedITAT Patna28 Jul 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 519/Pat/2024 Assessment Year: 2018-2019 Vijaya Singh,…………………………...….………Appellant M-55/22A, S.K. Nagar, Patna-800001, Bihar [Pan:Asups6086N] -Vs.- Income Tax Officer,………………………......Respondent Ward-6(1), Patna, Lok Nayak Jay Prakash Bhawan, Dak Bunglow Road, Patna-800001, Bihar

Section 115BSection 142(1)Section 143(1)Section 143(2)Section 272A(1)(d)Section 69A

68 of the Income Tax Act and also taxed as per section 115BBE. Ld. Counsel further submitted that the interest also arbitrarily charged under section 234B for an amount of Rs.11,49,462/-, therefore, he pleaded to set aside the orders passed by the lower authorities. 6. On the other hand, it was the submission

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

ITA 110/PAT/2019[2012-13]Status: DisposedITAT Patna23 Feb 2023AY 2012-13

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

Section 132Section 143(2)Section 153ASection 68

1) of the Income Tax Act, 1961 was conducted on 10.01.2014 in Sona group eases of Patna. The appellant M/s Sona Moti Agrotcch Pvt. Ltd. is related to Sona Group of cases and also subjected to search. Apparently as can be seen from the assessment order the AO has not referred to any material cither found or seized during

SHARDINDU PRASAD SINGH,PATNA vs. ITO, WARD-6(4), PATNA

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

ITA 630/PAT/2024[2016-17]Status: DisposedITAT Patna15 Oct 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 144Section 147Section 250Section 271(1)(c)

68 days. An application seeking condonation of delay has been filed by the assessee stating as under: “The appellant filed this appeal before the Hon'ble Income Tax Appellate Tribunal, Patna Bench, Patna on 30/10/24 after delay of 69 days. The main I.T.A. No.: 630/PAT/2024 Assessment Year: 2016-17 Shardindu Prasad Singh. reason of delay in filing of memorandum