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

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Key Topics

Section 2503Section 1443Section 1482Section 153A2Section 143(2)2Section 142(1)2Section 69A2Section 115B2Limitation/Time-bar2Addition to Income

ACIT, CENTRAL CIRCLE-3, PATNA, PATNA vs. SMT. SIPRA GUPTA, PATNA

ITA 71/PAT/2023[2017-18]Status: HeardITAT Patna09 Dec 2025AY 2017-18
Section 148

sections": ["148", "147", "143(3)", "68", "69A", "234A", "234B"], "issues": "1. Whether the reopening of assessment under Section

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 115B
2
Penalty2
Section 142(1)
Section 143(1)
Section 143(2)
Section 272A(1)(d)
Section 69A

3) r.w.s. 144B of the Act. No notice under proviso to section 144(1) has been given. The order as passed is arbitrary and fit to be modified. No notice under proviso to section 144(1) has been given. (7) For that in the facts and circumstances of the case, the charge of interest u/s 234B at Rs.11

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

3. Welkin Investment Rs. 10,00,000/- Consultant Pvt. Ltd., Kolkata 4. S Albino Investment Rs. 12,00,000/- Consultant Pvt. Ltd., Kolkata 5. Booster Commercial Pvt. Rs.25,00,000/- Ltd., Kolkata 6. Odilon Suppliers Pvt. Rs. 4,00,000/- Ltd., Kolkata 7. Bhagya Vinimay Pvt. Rs. 5,00,000/- Ltd., Kolkata 8. Seltron Finance

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