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Section 2635 Section 143(3)2 Section 80C2 Section 282 Deduction2 Disallowance2 Addition to Income2

M/S KUMAR PIYUSH CONSTRUCTION PRIVATE LTD,NALANDA vs. PR. CIT-1, PATNA

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

ITA 156/PAT/2019[2014-15]Status: DisposedITAT Patna08 Jan 2025AY 2014-15

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI SANJAY AWASTHI (Accountant Member)

Section 143(3)Section 263Section 43B

deducted Rs. 1,38,54,942/- as “retention money”. This action of the assessee allegedly resulted in a loss of Rs. 98,65,419/-. On this issue, the Ld. PCIT noticed that the so called “retention money” was not debited in the P&L Account but was straightway adjusted in the computation of income. This action of the assessee

ACIT, CIRCLE-4, PATNA vs. SH. SURESH , PATNA

ITA 205/PAT/2018[2015-16]Status: DisposedITAT Patna27 Jun 2024AY 2015-16

M/S KUMAR PIYUSH CONSTRUCTION PRIVATE LTD,NALANDA vs. PR. CIT-1, PATNA

ACIT, CIRCLE-4, PATNA vs. SH. SURESH , PATNA

M/S KUMAR PIYUSH CONSTRUCTION PRIVATE LTD,NALANDA vs. PR. CIT-1, PATNA

ACIT, CIRCLE-4, PATNA vs. SH. SURESH , PATNA

ACIT, CENTRAL CIRCLE-3, PATNA vs. RISHAV DUTTA, PATNA