AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Capital Gain arising out of transfer of Long Term Capital Assets being an equity share in a company

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Capital Gain arising out of transfer of Long Term Capital Assets being an equity share in a company

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Capital Gain arising out of transfer of Long Term Capital Assets being an equity share in a company

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Capital Gain arising out of transfer of Long Term Capital Assets being an equity share in a company

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Capital Gain arising out of transfer of Long Term Capital Assets being an equity share in a company

KUMAR ARUNODAYA,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX - 6, PATNA [NEW – DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, PATNA], PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

long term capital gain on certain long term gain during the course of assessment proceedings. The AO observed

ACIT, CENTRAL CIRCLE-2, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

long term capital gain on certain long term gain during the course of assessment proceedings. The AO observed

ACIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

long term capital gain on certain long term gain during the course of assessment proceedings. The AO observed

DCIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

long term capital gain on certain long term gain during the course of assessment proceedings. The AO observed

KUMAR ARUNOSAYA,PATNA vs. A.O., CIRCLE-6, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

long term capital gain on certain long term gain during the course of assessment proceedings. The AO observed

HAMID ALI,ROHTAS vs. ITO, WARD- 3 (4), SASARAM

In the result, ITA No.356/Pat/2025 is partly allowed for statistical purposes and ITA No

Bench: Ms. Madhumita Roy & Shri Rakesh Mishraita Nos.356 & 357/Pat/2025 Assessment Years: 2018-19 Hamid Ali…..……………..……………………….……….……….……Appellant C/O Gulam Murtaza Zakki Shaheed, Sasaram, Rohtas, Bihar – 821115. [Pan: Atppa8563N] Vs. Ito, Ward-3(4), Sasaram.…………………………….....……...…..…..Respondent Appearances By: Shri A.K. Rastogi, Sr. Adv. & Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 06, 2025 Date Of Pronouncing The Order : October 10, 2025 Order Per Madhumita Roy: Both The Appeals Filed By The Assessee Are Directed Against The Separate Orders Both Dated 12.12.2024 Passed By Nfac, Delhi Arising Out Of The Orders Dated 23.02.2021 & 23.08.2021 Passed U/S 143(3) & U/S 270A Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”] Respectively For Assessment Year 2018-19. Ita No.356/Pat/2025 Relates To Quantum Order Whereas Ita No.357/Pat/2025 Relates To Penalty Order.

long-term capital gains. However, the purchase deed and sale deed and calculation of long-term capital

HAMID ALI,ROHTAS vs. ITO, WARD- 3 (4), SASARAM

In the result, ITA No.356/Pat/2025 is partly allowed for statistical purposes and ITA No

Bench: Ms. Madhumita Roy & Shri Rakesh Mishraita Nos.356 & 357/Pat/2025 Assessment Years: 2018-19 Hamid Ali…..……………..……………………….……….……….……Appellant C/O Gulam Murtaza Zakki Shaheed, Sasaram, Rohtas, Bihar – 821115. [Pan: Atppa8563N] Vs. Ito, Ward-3(4), Sasaram.…………………………….....……...…..…..Respondent Appearances By: Shri A.K. Rastogi, Sr. Adv. & Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 06, 2025 Date Of Pronouncing The Order : October 10, 2025 Order Per Madhumita Roy: Both The Appeals Filed By The Assessee Are Directed Against The Separate Orders Both Dated 12.12.2024 Passed By Nfac, Delhi Arising Out Of The Orders Dated 23.02.2021 & 23.08.2021 Passed U/S 143(3) & U/S 270A Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”] Respectively For Assessment Year 2018-19. Ita No.356/Pat/2025 Relates To Quantum Order Whereas Ita No.357/Pat/2025 Relates To Penalty Order.

long-term capital gains. However, the purchase deed and sale deed and calculation of long-term capital

SHARDINDU PRASAD SINGH,PATNA vs. ITO, WARD-6(4), PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

long term capital gains and consequently raising tax demand of 39,63,956/- inclusive of interest U/s. 234B

AMIT KUMAR VERMA,PATNA vs. ITO, WARD- 6(1), PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

long-term capital gains to the total income of the assessee ITA No.: 357/PAT/2023 Assessment Year: 2015-16 Amit

VISHWAMBHAR CHAUDHARI,KATIHAR vs. ITO, WARD-1(5), KATIHAR

In the result, the appeal of the assessee is allowed for statistical\npurposes

capital gains was disclosed on such sale. Thereafter, the\nLd. AO assessed long term capital gain

HARI NARAYAN GUPTA (HUF),PATNA vs. ITO, WARD- 6 (5), PATNA

In the result, the appeal of the assessee is allowed

long-term capital gain arising from the property given\nfor the Joint Development Agreement.\nThe facts in brief

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

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

long-term capital gain arising from the\nproperty given for the Joint Development Agreement.\n2.1. The facts in brief

VIBHUTI BHUSHAN SINHA,DWARKA vs. ITO, WARD-6(2), PATNA

In the result, both the appeals are treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.02/Pat/2022 Assessment Years: 2015-16 Vibhuti Bhushan Sinha………………………….....…...……………....Appellant C-601, Shivam Apartment, Virmeshwar Nagar, Dwarka, Gujrat-361335. [Pan: Aigps7118D] Vs. Ito, Ward-6(2), Patna…..….................................................…..…..... Respondent I.T.A. No.03/Pat/2022 Assessment Years: 2016-17 Sonam Raj…………..………………………….....…...……………....Appellant W/O Shri Deepak Verma, 2Nd Floor, House No.101, Pocket-52, Chittaranjan Park, New Delhi – 110019. [Pan: Dfsps6397E] Vs. Ito, Ward-6(2), Patna…..….................................................…..…..... Respondent Appearances By: Shri Sudipta Sannigrahi, Ca, Appeared On Behalf Of The Appellant. Shri Sushil Kr. Mishra, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 28, 2024 Date Of Pronouncing The Order : August 12, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By Two Different Assessees Against The Separate Orders Dated 30.04.2021 & 01.03.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To

long term capital gain on the presumption of deemed transfer of 55% of the land in favour of the developer

SONAM RAJ,NEW DELHI vs. ITO, WARD-6(2), PATNA

In the result, both the appeals are treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.02/Pat/2022 Assessment Years: 2015-16 Vibhuti Bhushan Sinha………………………….....…...……………....Appellant C-601, Shivam Apartment, Virmeshwar Nagar, Dwarka, Gujrat-361335. [Pan: Aigps7118D] Vs. Ito, Ward-6(2), Patna…..….................................................…..…..... Respondent I.T.A. No.03/Pat/2022 Assessment Years: 2016-17 Sonam Raj…………..………………………….....…...……………....Appellant W/O Shri Deepak Verma, 2Nd Floor, House No.101, Pocket-52, Chittaranjan Park, New Delhi – 110019. [Pan: Dfsps6397E] Vs. Ito, Ward-6(2), Patna…..….................................................…..…..... Respondent Appearances By: Shri Sudipta Sannigrahi, Ca, Appeared On Behalf Of The Appellant. Shri Sushil Kr. Mishra, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 28, 2024 Date Of Pronouncing The Order : August 12, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By Two Different Assessees Against The Separate Orders Dated 30.04.2021 & 01.03.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To

long term capital gain on the presumption of deemed transfer of 55% of the land in favour of the developer