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

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

unexplained money. The addition of Rs.39,45,200/- in respect of agricultural income as sustained by the learned CIT(A) is arbitrary, unjustified void ab-initio and bad in law. The addition / disallowances as made is lit to be deleted. (4) Thal the case laws relied upon by the learned CIT(A) in his order dated

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

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

money under section 69A read with section 115BBE of the Act and assessed the same under the Act. 10. For that the ld. Commissioner of Income Tax (Appeal) as well as the ld. assessing officer, without giving any opportunity, much less sufficient opportunity, has erred in holding that the opening balance of Proprietor's Capital (being the closing balance

SANTOSH KUMAR KESHRI,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, PATNA

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 226/Pat/2024 Assessment Year: 2017-2018 Santosh Kumar Keshri,………..…….…………Appellant Shop No. 3, Jaiswal Market, Sabji Mandi, Mithapur-800001, Bihar [Pan:Asapk1127E] -Vs.- Assistant Commissioner Of Income Tax,...Respondent Dc/Ac Circle-6, Patna-800001, Bihar Appearances By: Shri Supriya Sharma, C.A., Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: May 19, 2025 Date Of Pronouncing The Order: July 28, 2025 O R D E R

section 68 of the Act. On being aggrieved, the assessee preferred an appeal before the 1st Appellate Authority. 3. The ld. CIT(Appeals) observed that the assessee failed to give any explanation before the ld. Assessing Officer about the nature of source of cash deposits during the demonetization period, which was deemed as unexplained money

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

section 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

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

unexplained money in the\nform of bullion, jewellery or other valuable articles which are not recorded in the books\nof account if maintained by the assessee for any source of income and the assessee\nhas not offered any explanation about nature and source of acquisition of money,\nbullion, jewellery or other valuable article but in the present case, 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

money from cash sales which has been duly accounted in the books of accounts. In the case of JMK Exports (supra) wherein the it has been held as under: “19. In the facts of the present appeal, it is an admitted factual position that the disputed transactions are duly recorded in the books of accounts of the assessee. Therefore

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

68 to 69D read with Section 115BBE, by colouring the "deemed incomes" as business income. More so, in cases of unaccounted cash and undisclosed investment/expenditure in purchases, and excess stock assessable under section 69A/69B/69C of the Act. 3.2.1. At the outset, all the decisions quoted and relied upon by the assessee, with regard to non-applicability of Section 115BBE, relate

BABULAL PRASAD SUJIT KUMAR,MUZAFFARPUR vs. ACIT, CENTRAL CIRCLE, MUZAFFARPUR

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 276/Pat/2022 Assessment Year: 2018-2019 Babulal Prasad Sujit Kumar,……………….…Appellant Purani Bazar, Muzaffarpur-842001, Bihar [Pan:Aalfb9242J] -Vs.- Assistant Commissioner Of Income Tax,.….Respondent Central Circle-Muzaffarpur, Chabdralok Bhawan, Near Chandralok Market, Naya Tola, Muzaffarpur-842002, Bihar Appearances By: Shri A.K. Rastogi, Sr. Advocate & 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: November 26, 2024 Date Of Pronouncing The Order: December 30, 2024 O R D E R

section 68 of the I.T. Act, 1961. (ii) That on the facts and circumstances of the case, the CIT(Appeals) has erred in sustaining the addition of Rs.5,03,565/- being the difference between the cash found on the date of survey amounting to Rsa.7,36,950/- minus sales made in cash estimated on ad hoc basis at Rs.2

SAWITA SHAH,PURNIA vs. ITO, WARD-3(1), PURNIA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrasawita Shah, Income Tax Officer, W/O Kamal Kishor Gupta Sudi Ward 3(1), Purnia Tola, Ansari Thakur Tola, Vs Dalmapur, Baisi, Purnia, Bihar - 854315 (Pan: Gnzps0882J) (Appellant) (Respondent)

68 previous year savings can't be treated as unexplained income. On perusal of assessment order it is noticed that the assessing officer has specifically has mentioned that the addition is being made u/s 69A of the Act. Hence the aforesaid contention of the appellant is not found correct. In the light of foregoing discussing and factual aspect

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

unexplained money u/s 69A of the IT Act. 5 For that the application of section 115BBE has been incorrectly applied, since the source of deposit of cash is verifiable. 6 For that the cash deposit could have been, at the most, be considered as turnover of the business and net profit @ 8% as per provisions of section 44AD should have

RANJEET SINGH,PATNA vs. ITO, WARD- 5 (5), PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

unexplained credit/money found credited in the books/bank accounts of the assessee. 8.1 The fundamental question involved is that whether or not the AO was justified in making the addition of Rs.30,50,000/- under section 69A in the hands of the assessee, and the most critical thing to be examined in this regard is explanation of the assessee with respect

PATEL AGRI INDUSTRIES (P) LIMITED ,NALANDA vs. CIT (A), PATNA- 3, PATNA

In the result, the appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

68 of the Income Tax Act being unexplained cash credit. 4. Brief facts of the case are that one Shri Arindam Dutta was carrying cash amounting to Rs.29,96,000/-. He was intercepted by the Returning Officer of 224- Kharagpur Sadar Assembly Constituency on 16.11.2019. In other words, the authorities for conducting the bye- election for this Assembly seat have

ASHOK BHAGAT,MADHEPURA vs. ITO WARD- 3 (5), SAHARSA

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

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

68 of the Act and an addition of Rs. 15,55,000/- has been made. The ld. AO assessed the total income of the assessee at Rs. 15,55,000/- as unexplained money u/s 69A read with Section

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

unexplained cash credit under Section 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

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

unexplained cash credit in the books of the assessee under the provision of 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

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.

money deposited in the bank account which were discovered as such by the Ld. AO. 2.3 Aggrieved with the action of Ld. AO in confirming the addition made by the Ld. AO, the assessee has approached the ITAT with the following grounds: “1. For that the grounds of appeal hereto are without prejudice to each other. 2. For that

JAGDAMBA ISPAT PRIVATE LIMITED,PATNA vs. ITO,2(1), PATNA

In the result, the appeal of the assessee is allowed

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2012-13 Jagdamba Ispat Pvt. Ltd. Ito, Ward-2(1), Patna Vs Pan: Aaacj 5860 C (Appellant) (Respondent) Present For: Appellant By : Shri S.K. Tulsiyan, Advocate Respondent By : Shri Sushil Kumar Mishra, Jcit, Dr Date Of Hearing : 06.03.2024 Date Of Pronouncement : 12.03.2024 O R D E R Per Sonjoy Sarma, Jm: This Appeal Of The Assessee For The Assessment Year 2012-13 Is Directed Against The Order Dated 01.01.2024 Passed By The Ld. Commissioner Of Income-Tax Appeals, Nfac, Delhi [Hereinafter Referred To As ‘The Ld. Cit(A)’].

money in the books via layering of fund through banking channel to give the colour white and the assessee is finally beneficiary of Rs. 20,00,000/-. Hence, the amount credited to the account of assessee from the shell companies who have no existence, identity and creditworthiness doesn’t satisfy the condition of section 68 of Income

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

unexplained money u/s.69A of the Act. 6. Aggrieved with the assessment order, the assessee filed an appeal before the ld.CIT(A) on legal issues as well as on merit, however, the ld. CIT(A) did not adjudicate the legal issue raised by the assessee challenging the validity of the assessment framed by the Assessing Officer u/s.153A