KUMARI SANJANA SINGH,PATNA vs. ITO, WARD-4(5), PATNA

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.47/Pat/2020 Assessment Year: 2014-15 Kumari Sanjana Singh................................…...........................……….……Appellant W/O Shiv Nararyan Singh, Harsh Egg Centre, Near Anishabad Golambar, Manik Chand Talab, Anishabad, Patna-800002. [Pan: Cleps6120G] Vs. Ito, Ward-4(5), Patna.............…..….…..….........……........……...…..…..Respondent Appearances By: Shri Abhi Sarkar, Advocate Appeared On Behalf Of The Appellant. Shri Rupesh Agrawal, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 27, 2022 Date Of Pronouncing The Order : April 27, 2022 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 12.02.2020 Of The Commissioner Of Income Tax(Appeal), Patna-2 [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

68, section 69, section 69A, section 695, section 69C or section 69D. I.T.A. No.47/Pat/2020 Assessment

ROHIT KHANDELWAL,MADHUBANI vs. AC/DCIT, CENT, CIR, MUZAFFARPUR, MUZAFFARPUR

In the result, the appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Sanjay Awasthiassessment Year: 2021-22

68, section 69, section 69A, section 69B, section 69C or section 69D for any previous

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

section 69 will not\nget attracted. In fact, learned Standing Counsel appearing for the Revenue\nfairly accepted aforesaid factual and legal position. In any case of the matter,\nboth the Assessing Officer and learned First Appellate Authority have proceeded\non the premise that the credit entries appearing in the books of account are\nunexplained cash credit u/s. 68

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

sections 68, 69, 69A, 69B, 69C or 69D, if such income is not covered under the first condition. In the facts

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

section 69 will not get attracted. In fact, learned Standing Counsel appearing for the Revenue fairly accepted aforesaid factual and legal position. In any case of the matter, both the Assessing Officer and learned First Appellate Authority have proceeded on the premise that the credit entries appearing in the books of account are unexplained cash credit u/s. 68

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

69 of the Act and also made an addition of Rs.68,174/- out of the total expenses debited under various heads to the tune of Rs.6,81,741/- being 10% of the total expenditure on adhoc basis since the appellant could not furnish the requisite details. Aggrieved by the order passed by the ld. Assessing Officer, the assessee preferred

SANOJ KUMAR SINGH ,HAJIPUR vs. ITO, WARD-1(3) , VAISHALI

The appeal of the revenue stands dismissed

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI RAJESH KUMAR (Accountant Member)

Section 68 of the Act in respect of cash deposits during demonetization period as made by the Assessing Officer, then the same would result into double taxation because the same income has already been offered tax by filing return of income. The Assessing Officer has not disputed the sales and not even rejected the books of accounts. Therefore

SHANKAR,PATNA vs. INCOME TAX OFFICER WARD- 6 (1), PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

68 of the Act and charged to tax under section 115BBE of the Act and the total income was assessed at ₹15,85,575/-. Before the ld. CIT(Appeals), there was no explanation from the assessee to substantiate the grounds of appeal, therefore, the appeal of the assessee was dismissed on account of non-prosecution

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

68 has been done, therefore, credit entries in respect of ESL appearing in this account was ignored. As the Bank account maintained with Axis Bank bearing A/c. No. 915020046778265 has not been disclosed, the sum of Rs.12,40,000/- was held as unexplained money under section 69

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

section 68 of the Act. In this regard, enquiry was carried out on ITBA, e-filling portal and ITD database and on perusal of 12 Shankar Construction the ITR as filed by the assessee, it was observed that the assessee has not Page 2 of 4 ABOFS0800R SHANKAR CONSTRUCTION Α.Υ. 2016-17 ITBA/AST/F/147/(SCN)2021- 22/1041820954(1) declared

ACIT, CIRCLE-2, PATNA vs. SHREE NANAK FERRO ALLOYS PVT LTD, JAMSHEDPUR

In the result, the appeal of the Revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Shree Nanak Ferro Alloys Pvt. Ltd. Acit, Circle-2 Room No.205, 2Nd Floor, Avrtar Acit, Circle-2, Patna, Bihar Vs. Building, Bisturpur, Jamshedpur, Jharkhand (Appellant) (Respondent) Pan No. Aaics1706N Assessee By : S/Shri A.K. Rastogi Rakesh Kumar, Ar Revenue By : Shri Md Ah Chowdhary, Dr Date Of Hearing: 27.11.2025 Date Of Pronouncement: 09.12.2025

68 of the Act in the assessment farmed under Section 143(3) of the Act dated 30.12.2016. 2.2. In the appellate proceedings, the learned CIT (A) allowed the appeal of the assessee by observing and holding as under:- “I have carefully considered the findings of the AO in the assessment order, submission of the appellant, Remand report

M/S GUPTESHWARAM RICE MILL PVT LTD,KAIMUR vs. DCIT, CIRCLE-3, GAYA

Appeal is partly allowed in above terms

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.199/Pat/2018 ("नधा"रणवष" / Assessment Year:2003-04)

Section 68 unexplained unsecured loan addition of Rs. 4,69,886/- made in both the learned lower authorities’ respective

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

69,000/- Omkar Kumar 05-01-2009 Dnea-285 975937 4,30,000/- R.S. Kumar 17-06-2008 SBI-347 735724 4,70,000/- Satyendra Sharma 26-03-2009 Dena-285 975985 96,000/- Subhash Kumar 31-05-2008 PNB-9926 821336 1,50,000/- Subhash Kumar 08-09-2008 PNB-9926 797767 5,00,000/- Subodh Kumar

SAROJ BALA,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

68 and 69 of the paper\nbook which contains information obtained by Smt. Neetu Nayyar\nfrom Central Public Information Officer who is none other than the\nId. Addl. Commissioner of Income-tax, Central Range-S, New Delhi,\nunder Right to Information Act, wherein, it reveals that the Id. Addl.\nCIT had granted approval for 43 cases on 30.12.2018 itself. This

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

68 of the Act for unexplained capital, ₹21,08,600/- for unsubstantiated agricultural income treated as income from other sources, ₹33,20,000/- for Short Term Capital Gain on sale of immovable property and the total income was computed at ₹4,62,56,388 /-. Aggrieved with the assessment order, the assessee filed an appeal before

WASEEM ALAM,WEST CHAMPARAN vs. ITO, NATIONAL E ASSESSMENT CENTRE, DELHI

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.17/Pat/2025 Assessment Year: 2018-19 Waseem Alam…...………………….....…..…………………....Appellant Bhawanipur Kursi Barawa, Sikta, West Champaran, Bihar-845307. [Pan: Alopa0369B] Vs. Ito, Nfac, Delhi…………..……….…............................…..…..... Respondent Appearances By: Shri Sanjeev Kr. Anwar, Advocate, Appeared On Behalf Of The Appellant. Shri Ashwani Kumar, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 17, 2025 Date Of Pronouncing The Order : July 22, 2025 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 08.11.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2018-19 Declaring Total Income Of Rs.9,68,550. The Return Was Processed Under Section 143(1) Of The Act. Subsequently, The Case Was Selected For Limited Scrutiny Under The E- Assessment Scheme, With The Specific Issue Of Verification Of Large Deduction Claimed Under Section 57 Of The Act. Notice Under Section 143(2) & Subsequently Under Section 142(1) Was Issued To The Assessee. Although The Assessee Uploaded Certain Documents Electronically In Response, The Details Were Found To Be Incomplete. The

68,234 under various heads: Rs.30,00,000 from contract work, Rs.182000/- from dairy income, Rs.16,33,540 from transport income, Rs.16,50,000 from hostel rent and the assessee had claimed expenses of Rs.58,83,717 under Section 57 of the Act and offered the net income of Rs.5,84,517 under the head "Income from Other Sources

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

69,516/-. The assessee derives income from civil contract work. The case was selected for scrutiny assessment as it fell under compulsory scrutiny. Notices under sections 143(2) and 142(1) were issued and duly served on the assessee. The assessee was requested vide notice under section 142(1) dated 21.08.2008 to produce all the bills/vouchers in support

ITO, WARD-2(1), PATNA vs. M/S SUN COMTECH PVT LTD, PATNA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

69,973/- for which the transactions were done during the beginning of the financial year from April, 2010 to May, 2010 with M/s. Fast Commodity Markets Ltd., the broker and in the last quarter of the financial year commodity trading losses amounting to ₹1,04,90,377/- in respect of the commodity trading done through the brokers namely M/s. Subh

MURLIDHAR PRASAD,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

68 and 69 of the paper\nbook which contains information obtained by Smt. Neetu Nayyar\nfrom Central Public Information Officer who is none other than the\nId. Addl. Commissioner of Income-tax, Central Range-S, New Delhi,\nunder Right to Information Act, wherein, it reveals that the Id. Addl.\nCIT had granted approval for 43 cases on 30.12.2018 itself. This