M/S NORTH BIHAR DISTRIBUTOR,PURNEA vs. ITO, WARD-3(1), PURNEA

In the result, appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

271(1)(c) of the Act. 6. For that the humble appellant craves leave of the Hon’ble ITAT to take, raise, press, plead and/or argue any other ground or grounds which may arise during the course of hearing of the appeal. “ (b) in ITA No. 68/Pat/2020: 1. The learned AO & CIT (A) have grossly erred in taking an assumption

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

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

271(1)(b) for non-compliance of the notices at the end of the assessee. Ultimately the ld. Assessing Officer gone through the books of account submitted before her and made these two additions by recording the following finding:- “Addition u/s 40A(3) for payments exceeding Rs.20,000/- through bearer cheques:- On perusal of Books of A/c of the assessee

ZAIMUR RAHMAN,EAST CHAMPARAN vs. INCOME TAX DEPARTMENT, NFAC, DELHI

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

271(1)(c) of the Act for concealment of income. 15. For that the ld. assessing officer has erred in initiating penalty proceeding under Section 271F of the Act for non filing of ITR. 16. For that the ld. assessing officer has erred in not providing the appellant the reason recorded for initiation of reassessment proceeding under Section

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.

68 read with section 115BBE of the Act, notwithstanding the fact that the reassessment proceeding was initiated on the basis of cash deposits made in bank. 12. For that the Id. assessing officer has erred in not disclosing the details of the bank account/s in the impugned assessment order, on the basis of which the additions have been made

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. 405/Pat/2024 Assessment Year: 2016-2017 Pioneer Education Society,……….…….....……Appellant C-310/311, Unitech Business Zone Nirvana Country, South City-Ii, Sector-50, Haryana, Pin Code No.122018 [Pan:Aadap0174C] -Vs.- Income Tax Officer,……………………………….Respondent Ward-1(1), Patna, Lok Nayak Jai Prakash Bhawan, New Dak Bunglow, Patna-800001, Bihar Appearances By: Shri Yatin Sharma, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit (Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: April 21, 2025 Date Of Pronouncing The Order: April 24, 2025 O R D E R

271(1)(b) was issued to the assessee on 30.11.2018 requiring compliance on 05.12.2018. Again, letter under section 133(6) was issued to the Branch Manager, Axis Bank, Valachery Branch, Chennai seeking copy of all bank statements of the assessee. Copy of Bank statements received from the Branch and from where it was noticed that the assessee society

BAJRANG CONSTRUCTION,GOPALGANJ vs. DCIT, MUZAFFARPUR

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthi

68 of the Income Tax Act. Finally, the ld. Assessing Officer completed the assessment assessing the total income of the assessee at Rs.44,42,282/- and initiated penalty proceedings under section 271(1

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

271(1)(b) of the Act of Rs.10,000/-. 3.1. Ld. AO noted that at the fag end of the assessment proceedings on 10.03.2016, ld. AR of the assessee and Shri Abhimanuy Kumar Singh, director of the assessee, appeared and submitted the list of lenders from whom the assessee had taken unsecured loans. However, no documents in support of their

ANIL KUMAR SAH,BANKA vs. ITO, WD-1(4), BHAGALPUR, BHAGALPUR

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 324/Pat/2023 Assessment Year: 2015-2016 Anil Kumar Sah,………………………....….………Appellant Near Bari Durga Mandir, Kajreli Road, Amarpur, Dist. Banka-813101, Bihar [Pan:Aqgps8735A] -Vs.- Income Tax Officer,………………………...…….Respondent Ward-1(4), Bhagalpur, Office Of The Income Tax Officer, R.N. Plaza, R B S S Road, Bhagalpur-812001, Bihar Appearances By: Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 16, 2025 Date Of Pronouncing The Order: August 29, 2025 O R D E R

68, (i.e. Rs.13,63,773/- plus Rs.2,06,932/-) and addition made for undisclosed Bank interest amounting to Rs.38,077/-)] and initiated penalty proceeding under Section 271(1

SURYADEO PRASAD,SIWAN vs. ITO WARD-2 (3), SIWAN

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

1) on 08.08.2019 and final opportunity was granted on 15.10.2019 for furnishing documents/evidences in respect of cash deposited during entire year. Since, the appellant did not respond to any notices issued by the AO, the AO treated the cash deposits of Rs. 27,68,200/- made during the demonetization period as unexplained income u/s 69A and passed the assessment order

SMT. ANITA DEVI,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the appeals of the assessee are allowed

1) of the Act. It was observed\nby the Id. AO that during the course of search assessee had deposited\ncash of ₹68,293/- with Punjab National bank, Doctor's Colony,\nKankarbagh, patna, which according to the Id. AO could not be\nexplained and accordingly, the same was added to the income of the\nassessee. The Id. AO noted that

SMT. ANITA DEVI,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the appeals of the assessee are allowed

1) of the Act. It was observed\nby the Id. AO that during the course of search assessee had deposited\ncash of ₹68,293/- with Punjab National bank, Doctor's Colony,\nKankarbagh, patna, which according to the Id. AO could not be\nexplained and accordingly, the same was added to the income of the\nassessee. The Id. AO noted that

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

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

SMT. ANITA DEVI,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the appeals of the assessee are allowed

1) of the Act. It was observed\nby the Id. AO that during the course of search assessee had deposited\ncash of ₹68,293/- with Punjab National bank, Doctor's Colony,\nKankarbagh, patna, which according to the Id. AO could not be\nexplained and accordingly, the same was added to the income of the\nassessee. The Id. AO noted that

SMT. ANITA DEVI,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the appeals of the assessee are allowed

1) of the Act. It was observed\nby the Id. AO that during the course of search assessee had deposited\ncash of ₹68,293/- with Punjab National bank, Doctor's Colony,\nKankarbagh, patna, which according to the Id. AO could not be\nexplained and accordingly, the same was added to the income of the\nassessee. The Id. AO noted that

SMT. ANITA DEVI,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

1) of the Act. It was observed by the ld. AO that during the course of search assessee had deposited cash of ₹68,293/- with Punjab National bank, Doctor’s Colony, Kankarbagh, patna, which according to the ld. AO could not be explained and accordingly, the same was added to the income of the assessee. The ld. AO noted that

SMT. ANITA DEVI,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

1) of the Act. It was observed by the ld. AO that during the course of search assessee had deposited cash of ₹68,293/- with Punjab National bank, Doctor’s Colony, Kankarbagh, patna, which according to the ld. AO could not be explained and accordingly, the same was added to the income of the assessee. The ld. AO noted that

ITO, WARD-3(1), GAYA vs. SHRI GAURI TEXTILES INDUSTRIES, GAYA

In the result, the appeal filed by the revenue is dismissed and corresponding cross-objection filed by the assessee is allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.118/Pat/2020 Assessment Year: 2017-18 Ito, Ward-3(1), Gaya…………….………………………………….…..……Appellant Vs. Shri Gauri Textile Industries, Gaya…………...........……........……...…..…..Respondent Buniadgaj Manpur, Gaya, Bihar-823003. [Pan: Aalfs4803J] C.O. No.5/Pat/2021 (Arising Out Of I.T.A. No.118/Pat/2020) Assessment Year: 2017-18 Shri Gauri Textile Industries, Gaya ……………….………………..….…..Cross-Objector Buniadgaj Manpur, Gaya, Bihar-823003. [Pan: Aalfs4803J] Vs. Ito, Ward-3(1), Gaya………….................................……........……....…..…..Respondent Appearances By: Shri Manish Rastogi, Advocate, Appeared On Behalf Of The Assessee. Shri Ashok Kumar, Cit, Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : January 30, 2025 Date Of Pronouncing The Order : March 18, 2025 Order Per Sonjoy Sarma: The Revenue Has Filed An Appeal Against The Order Dated 31.08.2020 By The Commissioner Of Income Tax (Appeals)-1, Patna [Hereinafter Referred To As The ‘Cit(A)’] & The Assessee Has Filed The Corresponding Cross-Objection Relating To Assessment Year 2017-18. 2. Brief Facts Of The Case Are That A Survey Was Conducted On 07.02.2017 In The Case Of The Assessee, A Partnership Firm Engaged In Trading Business Of Cotton Yarn & Hosiery Yarn. During The Survey, It Was Observed That The Assessee Has Made Substantial Deposits In Various Bank Accounts Linked With The Firm. However, The Assessee Disclosed

68,259/-based on such purchase and sale. He has then added the same to the closing stock of Rs.1,69,38,752/- as per the provisional trading and profit and loss account drawn during the course of survey. Thus the A.O. has projected a closing stock of Rs.1,78,07,011/- and after deducting Rs.82,08,143/- which