DY.COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1,PATNA, PATNA vs. PARTH ASHRAM EDU SERVICES PRIVATE LIMITED, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

survey u/s 133A of the Act were found to be ₹11,68,87,347/- while the same had been shown in the return of income at ₹7,91,32,299/- and the difference of ₹3,77,55,048/- was added to the income of the assessee. Aggrieved with the assessment order, the assessee filed an appeal before

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

survey action u/s. 133A of the Act was carried out at the business premises of Sona Gold Agro Chem Pvt. Ltd. on 03.02.2016. Thereafter, a notice u/s. 148 of the Act was issued to the assessee on 28.03.2016 proposing reopening of the assessment. The assessee filed its objections against the said notice on 19.04.2018. However, the Assessing Officer proceeded

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

survey action u/s. 133A of the Act was carried out at the business premises of Sona Gold Agro Chem Pvt. Ltd. on 03.02.2016. Thereafter, a notice u/s. 148 of the Act was issued to the assessee on 28.03.2016 proposing reopening of the assessment. The assessee filed its objections against the said notice on 19.04.2018. However, the Assessing Officer proceeded

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

survey action u/s. 133A of the Act was carried out at the business premises of Sona Gold Agro Chem Pvt. Ltd. on 03.02.2016. Thereafter, a notice u/s. 148 of the Act was issued to the assessee on 28.03.2016 proposing reopening of the assessment. The assessee filed its objections against the said notice on 19.04.2018. However, the Assessing Officer proceeded

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

survey action u/s. 133A of the Act was carried out at the business premises of Sona Gold Agro Chem Pvt. Ltd. on 03.02.2016. Thereafter, a notice u/s. 148 of the Act was issued to the assessee on 28.03.2016 proposing reopening of the assessment. The assessee filed its objections against the said notice on 19.04.2018. However, the Assessing Officer proceeded

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

survey action u/s. 133A of the Act was carried out at the business premises of Sona Gold Agro Chem Pvt. Ltd. on 03.02.2016. Thereafter, a notice u/s. 148 of the Act was issued to the assessee on 28.03.2016 proposing reopening of the assessment. The assessee filed its objections against the said notice on 19.04.2018. However, the Assessing Officer proceeded

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

survey operation under section 133A of the Income Tax Act were conducted at various premises of Subhash Prasad Yadav Group of cases on 23.02.2018. In order to give a logical end to the search proceeding, the case of the assessee was centralized with ACIT, Central Circle-3, Patna and it has not been disputed by the assessee. A notice under

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

survey operation under section 133A of the Income Tax Act were conducted at various premises of Subhash Prasad Yadav Group of cases on 23.02.2018. In order to give a logical end to the search proceeding, the case of the assessee was centralized with ACIT, Central Circle-3, Patna and it has not been disputed by the assessee. A notice under

JITENDRA SINGH,PATNA vs. ACIT, CIRCLE-1, PATNA

In the result, the appeal of the assessee is dismissed

Bench: Shri Manish Borad & Shri Sonjoy Sarma]

u/s 133A of the Act was carried out at the business premises of the assessee. In the course of survey operation, it was found that the assessee had made substantial deposit by way of cash in his bank account in Allahabad Bank SBI. It was also found that during the relevant financial year, the assessee has deposited

LOVELY RANI CONSTRUCTIONS PRIVATE LIMITED,PATNA vs. ASSISTANT COMMISSIONER OF INCOME, PATNA

SURVEY OPERATION\nUNDER SECTION 133A OF THE ACT.\n4. PURSUANT TO THE AFORENOTED SEARCH, AN ORDER UNDER SECTION 127 OF\nTHE ACT WAS PASSED WHICH LED TO CENTRALIZATION OF THE CASE OF THE\nASSESSEE. CONSEQUENTLY, A NOTICE UNDER SECTION 153A OF THE ACT\nWAS ISSUED TO THE ASSESSEE ON 22.09.2017. IN RESPONSE TO THE SAID\nNOTICE, THE ASSESSEE FILED

DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1 PATNA, PATNA vs. LOVELY RANI CONSTRUCTION PRIVATE LTD , PATNA

survey operation\nunder Section 133A of the Act.\n4. Pursuant to the aforenoted search, an order under Section 127 of\nthe Act was passed which led to centralization of the case of the\nassessee. Consequently, a notice under Section 153A of the Act\nwas issued to the assessee on 22.09.2017. In response to the said\nnotice, the assessee filed

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

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

survey operation\nunder Section 133A of the Act.\n4. Pursuant to the aforenoted search, an order under Section 127 of\nthe Act was passed which led to centralization of the case of the\nassessee. Consequently, a notice under Section 153A of the Act\nwas issued to the assessee on 22.09.2017. In response to the said\nnotice, the assessee filed

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

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

survey operation\nunder Section 133A of the Act.\n4.\nPursuant to the aforenoted search, an order under Section 127 of\nthe Act was passed which led to centralization of the case of the\nassessee. Consequently, a notice under Section 153A of the Act\nwas issued to the assessee on 22.09.2017. In response to the said\nnotice, the assessee filed

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

survey operation\nunder Section 133A of the Act.\n4. Pursuant to the aforenoted search, an order under Section 127 of\nthe Act was passed which led to centralization of the case of the\nassessee. Consequently, a notice under Section 153A of the Act\nwas issued to the assessee on 22.09.2017. In response to the said\nnotice, the assessee filed

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

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

survey operation\nunder Section 133A of the Act.\n4. Pursuant to the aforenoted search, an order under Section 127 of\nthe Act was passed which led to centralization of the case of the\nassessee. Consequently, a notice under Section 153A of the Act\nwas issued to the assessee on 22.09.2017. In response to the said\nnotice, the assessee filed

LAL BABU PRASAD,SIWAN vs. ACIT, CIRCLE-2, MUZAFFARPUR

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

Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)]. 2. At the time of hearing, it was pointed out that there is a delay of 437 days in filing the present appeal. In this connection, the assessee has filed

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

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

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

survey operation under Section 133A of the Act. 9 ITA Nos.233-235,267/PAT/24 , 272-279/PAT/2023 ITA Nos.282, 283, 291, 293, 295/PAT/2023 & CO No.02/PAT/2023 4. Pursuant to the aforenoted search, an order under Section 127 of the Act was passed which led to centralization of the case of the assessee. Consequently, a notice under Section 153A of the Act was issued

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1,PATNA, PATNA vs. MURLIDHAR PRASAD, PATNA

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

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

survey operation under Section 133A of the Act. 9 ITA Nos.233-235,267/PAT/24 , 272-279/PAT/2023 ITA Nos.282, 283, 291, 293, 295/PAT/2023 & CO No.02/PAT/2023 4. Pursuant to the aforenoted search, an order under Section 127 of the Act was passed which led to centralization of the case of the assessee. Consequently, a notice under Section 153A of the Act was issued