Patna ITAT Judgements
14 judgements delivered by the Patna bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
Nalanda Engicon Pvt. Ltd. Vs. DCIT, Central Circle-2, Patna
I.T.A. Nos. 322-329/Pat/2024Patna12 Sept 2024Nalanda Engicon Pvt. Ltd., a private limited company engaged in construction, filed regular income returns under section 139 of the Income Tax Act, 1961. A search and seizure operation was conducted at the company's premises and residential…
Read summaryMohammad Sohel Alam vs. Income Tax Officer
ITA No. 340/PAT/2023Patna12 Sept 2024The assessee, Mohammad Sohel Alam, filed an appeal against the assessment order dated 12.12.2019. The appeal was instituted on 13.03.2020, but the CIT(Appeals) dismissed it as time-barred by 62 days. The assessee applied for condonation of …
Read summaryArjun Kumar Sah vs. ITO Ward-1(3), Vaishali
I.T.A. No.: 238/PAT/2023Patna12 Sept 2024The appellant, Arjun Kumar Sah, was running a small shop through his son Mr. Anant Kumar that provided various services such as Aadhaar Enabled Payment System (AEPS), insurance premium, railway ticket booking, examination fee for recruitmen…
Read summarySantosh Kumar vs. ITO, Ward-3(3), Aurangabad
I.T.A. No.211/Pat/2023Patna12 Sept 2024Santosh Kumar, the appellant, filed an appeal against the order passed by the Commissioner of Income-tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi, which confirmed the assessment order passed by the Income Tax Officer, Ward 3(…
Read summaryPushpa Kumari vs. DCIT, Circle-2, Muzaffarpur
I.T.A. No.08/Pat/2022Patna12 Sept 2024The appeal filed by Pushpa Kumari pertains to the Assessment Year 2007-08. The assessee filed an income return on 31.03.2008 declaring an income of Rs.6,85,690/-. After scrutiny, the Assessing Officer (AO) issued notices under sections 143(…
Read summaryJai Maa Bhawani Projects Pvt. Ltd. vs. ACIT (OSD), Ward-2(1), Patna
I.T.A. No.210/Pat/2023Patna12 Sept 2024The appeal filed by the assessee pertains to the Assessment Year 2015-16 and is directed against the order passed by the Commissioner of Income-tax (Appeal) dated 23.12.2022. The assessee, Jai Maa Bhawani Projects Pvt. Ltd., raised grievanc…
Read summaryDeputy Commissioner of Income Tax v. M/s. Bhawani Construction & Co.
ITA No. 144/PAT/2018Patna12 Sept 2024The assessee, M/s. Bhawani Construction & Co., is a Civil Contractor. It filed an electronic return on 31.03.2015 declaring a total income of Rs.25,91,280/-. The assessee claimed a refund of Rs.12,70,620/- against TDS of Rs.18,96,224/-. The…
Read summaryRameshwar Prasad vs. Income Tax Officer
ITA No. 320/PAT/2023Patna10 Sept 2024The assessee, Rameshwar Prasad, has filed an appeal against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 12th October, 2022 passed for the assessment year 2004-05. The Registry h…
Read summaryAssistant Commissioner of Income Tax v. Girija Shankar Dutt
I.T.A. No. 515/PAT/2024Patna9 Sept 2024This appeal filed by the revenue pertains to the Assessment Year 2017-18 and is directed against the order passed under section 250 of the Income Tax Act, 1961 by the Commissioner of Income-tax (Appeal), NFAC, Delhi dated 21.03.2024. The or…
Read summaryITO, Ward-3(1), Gaya vs. Shri Gauri Textile Industries, Gaya
I.T.A. No.118/Pat/2020 & C.O. No.5/Pat/2021Patna Bench, Patna18 Mar 2025A survey was conducted on 07.02.2017 in the case of Shri Gauri Textile Industries, a partnership firm engaged in trading business of cotton yarn and hosiery yarn. During the survey, it was observed that the assessee had made substantial dep…
Read summaryIndra Devi Vs. AC/DC, CC, Muzaffarpur
ITA Nos. 488 to 495/PAT/2024Patna Bench12 Mar 2025This is an appeal preferred by the assessee, Indra Devi, against the order of the Commissioner of Income-tax (Appeals), Patna, dated 27.05.2024 for the Assessment Year 2013-14. At the time of hearing before the Income Tax Appellate Tribunal…
Read summaryShri Anitha Kumari Mehta Vs. DC/AC, Circle, Gaya
ITA No. 487/PAT/2024Patna Bench12 Mar 2025This is an appeal preferred by the assessee, Shri Anitha Kumari Mehta, against the order of the National Faceless Appeal Centre, Delhi, dated 15.02.2024 for the Assessment Year 2017-18. The appeal was filed 99 days after the limitation peri…
Read summaryDharmendra Kumar vs. Commissioner of Income-tax (Appeals), Patna
ITA No. 565/PAT/2022Patna Bench12 Mar 2025This is an appeal preferred by the assessee, Dharmendra Kumar, against the order of the National Faceless Appeal Centre, Delhi, dated 28.03.2022 for the Assessment Year 2010-11. During the hearing on 04.03.2025, it was pointed out that the …
Read summaryM/s River Valley Flour Mills Pvt. ltd. Vs. ACIT, Central Circle -1
ITA No.14/PAT/2025Patna Bench11 Mar 2025The assessee, M/s River Valley Flour Mills Pvt. ltd., was subjected to a search action under section 132(1) of the Income Tax Act on 17.08.2014. The search covered the residential and business premises of the Gupta Nutrition Group, of which…
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