ITAT Patna sets aside CIT(A) order in Rs. 58 lakh unexplained property case, citing natural justice. Remands for fresh adjudication, condoning delay due to non-service.
ITAT Patna ruled the Assessing Officer exceeded limited scrutiny scope by making additions unrelated to large cash deposits without converting to complete scrutiny.
ITAT Patna rules cash deposits recorded in books during demonetization cannot be taxed as unexplained money under Section 69A without rejecting accounts.
ITAT Patna held that addition towards unexplained income upheld since assessee failed to prove genuineness of transaction and creditworthiness. Accordingly, appeal dismissed and addition upheld.
ITAT Patna remands case of unexplained ₹1.32 crore cash deposits to CIT(A) after assessee claims no tax liability due to low income. Fresh review directed.
ITAT Patna’s decision in Dharmendra Kumar vs. ITO regarding ₹1.10 crore treated as unexplained income. Appeal dismissed due to non-compliance.
ITAT Patna rules in favor of the assessee, Nishant Krishna, declaring that insurance claims due to fire loss cannot be disallowed, in the case against JCIT.
ITAT Patna rules in favor of Ravi Lochan Singh, establishing that deductions should not be disallowed under Section 40(a)(ia) if the recipient includes income from receipts of the assessee in their income tax return.
ITAT Patna held that as assessee duly complied with the requirement of maintaining the records of the donors in the form of their names and addresses the same cannot be held as anonymous donations and accordingly provisions of section 115BBC of the Income Tax Act are not attracted.
Explore the PCPL and RK-JV Vs State of Bihar case regarding GST appeal rights and the tribunal’s absence, with insights into statutory remedies and court directives.
