DUVVURU RL REDDY

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ITO, WARD-2(1), BEGUSARAI, BEGUSARAI V. MANISH KUMAR MOTANI, KHAGARIA, BIHAR

ITA 442/PAT/2024

2017-2018

Pronouncement Date: -

Result: Assessee

Patna

Set asideBusiness incomeBusiness expenditureWrong claimbogus

3740A(3)133A

PATNA IRON PVT. LTD.,PATNA V. ACIT, CENTRAL CIRCLE-2, PATNA

ITA 332/PAT/2025

2020-2021

Pronouncement Date: -

Result: Assessee

Patna

Set asideUnexplained investmentDocument seizedDocuments seizedPrinciple of natural justiceSearch and seizureValuation reportLoose papers

148143(3)132153A69

JAINAM ORNAMENT PRIVATE LIMITED,GAYA V. INCOME TAX OFFICER, GAYA

ITA 284/PAT/2025

2017-2018

Pronouncement Date: -

Result: Assessee

Patna

Set asideBusiness incomeUnexplained cash creditRejection of books of accountsTDS

68133(6)

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, PATNA V. PATNA IRON PVT. LTD., PATNA

ITA 373/PAT/2025

2020-2021

Pronouncement Date: -

Result: Assessee

Patna

Set asideUnexplained investmentDocument seizedDocuments seizedPrinciple of natural justiceSearch and seizureValuation reportLoose papers

148143(3)132153A69

MOHAMMAD NAZIM AHMAD,NALANDA V. ITO, WARD-2(3), BIHARSHARIFF, BIHARSHARIFF

ITA 371/PAT/2025

2017-2018

Pronouncement Date: -

Result: Assessee

Patna

147148142(1)

SUSHIL KUMAR KANODIA,PATNA V. ACIT, CENTRAL CIRCLE-2, PATNA

ITA 237/PAT/2025

2017-2018

Pronouncement Date: -

Result: Assessee

Patna

Set asideUnexplained investmentDocument seizedDocuments seizedPrinciple of natural justiceSearch and seizureValuation reportLoose papers

148143(3)132153A69

ACIT, CENTRAL CIRCLE-3, PATNA V. ASHOK KUMAR BAGARIA, PATNA

ITA 35/PAT/2021

2012-2013

Pronouncement Date: -

Result: Assessee

Patna

Unexplained cash creditRetractionSearch and seizureAccommodation entriesLoose papers Bogus Share capital Share purchase agreementbogus

142(1)153A69

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1, PATNA, PATNA V. NORTH BIHAR POWER DISTRIBUTION COMPANY LIMITED, PATNA

ITA 234/PAT/2025

2017-2018

Pronouncement Date: -

Result: Assessee

Patna

Capital assetDepreciationTDSFORM 26AS

194C

VINOD YADAV,PATNA V. ITO, WARD- 6 (3), PATNA

ITA 398/PAT/2025

2014-2015

Pronouncement Date: -

Result: Partly Allowed

Patna

Set asideCapital assetquestion of lawSale consideration of property below Jantri ValueCapital Gainsdate of conversion

14714854F133(6)50C

NORTH BIHAR POWER DISTRIBUTION CORP.,PATNA V. JCIT, CIR-1, PATNA

CO 4/PAT/2025

2013-2014

Pronouncement Date: -

Result: Assessee

Patna

Capital assetDepreciationTDSFORM 26AS

194C

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ITO, WARD-2(1), BEGUSARAI, BEGUSARAI V. MANISH KUMAR MOTANI, KHAGARIA, BIHAR

PATNA IRON PVT. LTD.,PATNA V. ACIT, CENTRAL CIRCLE-2, PATNA

JAINAM ORNAMENT PRIVATE LIMITED,GAYA V. INCOME TAX OFFICER, GAYA

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, PATNA V. PATNA IRON PVT. LTD., PATNA

MOHAMMAD NAZIM AHMAD,NALANDA V. ITO, WARD-2(3), BIHARSHARIFF, BIHARSHARIFF

SUSHIL KUMAR KANODIA,PATNA V. ACIT, CENTRAL CIRCLE-2, PATNA

ACIT, CENTRAL CIRCLE-3, PATNA V. ASHOK KUMAR BAGARIA, PATNA

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-1, PATNA, PATNA V. NORTH BIHAR POWER DISTRIBUTION COMPANY LIMITED, PATNA

VINOD YADAV,PATNA V. ITO, WARD- 6 (3), PATNA

NORTH BIHAR POWER DISTRIBUTION CORP.,PATNA V. JCIT, CIR-1, PATNA