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

section 10(38) on long-term capital gain on sale of shares on basis of statement of entry operators recorded on various dates in some other proceedings not concerned with assessee and no opportunity to cross-examine so-called entry providers was given to assessee thereby violating principles of natural justice, Tribunal was justified in deleting addition made by Assessing

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

section 10(38) on long-term capital gain on sale of shares on basis of statement of entry operators recorded on various dates in some other proceedings not concerned with assessee and no opportunity to cross-examine so-called entry providers was given to assessee thereby violating principles of natural justice, Tribunal was justified in deleting addition made by Assessing

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

section 10(38) on long-term capital gain on sale of shares on basis of statement of entry operators recorded on various dates in some other proceedings not concerned with assessee and no opportunity to cross-examine so-called entry providers was given to assessee thereby violating principles of natural justice, Tribunal was justified in deleting addition made by Assessing

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

10. On the facts and circumstances of this case, the learned Assessing Officer failed to appreciate the real meaning & purpose as explained by the Hon'ble Apex Court about the development agreement and also the decision that the development agreement itself has not passed on any possession to the developer except limited right to enter onto the land

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]

capital gain on certain long term gain during the course of assessment proceedings. The AO observed that the assessee has taken unsecured loan of Rs. 34,00,000/- and accordingly called upon the assessee to furnish the details of names and addresses of the persons along with confirmation letters, bank statements and other evidences. The assessee replied the queries

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]

capital gain on certain long term gain during the course of assessment proceedings. The AO observed that the assessee has taken unsecured loan of Rs. 34,00,000/- and accordingly called upon the assessee to furnish the details of names and addresses of the persons along with confirmation letters, bank statements and other evidences. The assessee replied the queries

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]

capital gain on certain long term gain during the course of assessment proceedings. The AO observed that the assessee has taken unsecured loan of Rs. 34,00,000/- and accordingly called upon the assessee to furnish the details of names and addresses of the persons along with confirmation letters, bank statements and other evidences. The assessee replied the queries

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]

capital gain on certain long term gain during the course of assessment proceedings. The AO observed that the assessee has taken unsecured loan of Rs. 34,00,000/- and accordingly called upon the assessee to furnish the details of names and addresses of the persons along with confirmation letters, bank statements and other evidences. The assessee replied the queries

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]

capital gain on certain long term gain during the course of assessment proceedings. The AO observed that the assessee has taken unsecured loan of Rs. 34,00,000/- and accordingly called upon the assessee to furnish the details of names and addresses of the persons along with confirmation letters, bank statements and other evidences. The assessee replied the queries

DOLLY GHOSH,BHAGALPUR vs. ACIT CENTRAL CIRCLE 1 PATNA, PATNA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

23), or by a fund or trust or institution referred to in sub-clause (iv) or sub-clause (v) or by any university or other educational institution referred to in sub-clause (iiiad) or sub-clause (vi) or by any hospital or other institution referred to in sub-clause (iiiae) or sub-clause (via) of clause (23C) of section 10

PANCHAM PAL,PATNA vs. I.T.O, WARD- 6 (4), PATNA

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

10. For that the learned Commissioner of Income-tax (Appeals) has erred in not considering the fact that the reasons recorded by Assessing Officer has been erroneous and the assessment order passed is illegal, void ab initio and is fit to be quashed/ annulled. 11. For that the learned Commissioner of Income-tax (Appeals) has erred in not considering

SANJIV KUMAR SINGH,HATHINI vs. NFAC, NEW DELHI

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 323/Pat/2023 Assessment Year: 2020-2021 Sanjiv Kumar Singh,………………...…………Appellant 23 S/O. Barhma Singh, At Po Hathni, Rohitas-802215, Bihar [Pan:Bmsps6887A] -Vs.- Income Tax Officer,…..………………………...Respondent Nfac, New Delhi Appearances By: Smt. Smriti Singh, A.R., Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: December 03, 2024 Date Of Pronouncing The Order: December 31, 2024 O R D E R

23 S/o. Barhma Singh, At PO Hathni, Rohitas-802215, Bihar [PAN:BMSPS6887A] -Vs.- Income Tax Officer,…..………………………...Respondent NFAC, New Delhi Appearances by: Smt. Smriti Singh, A.R., appeared on behalf of the assessee Shri Ashwani Kr. Singal, JCIT, appeared on behalf of the Revenue Date of concluding the hearing: December 03, 2024 Date of pronouncing the order: December

RUSHATAM KHAN,PURNEA vs. ACIT, CIRCLE-3, PURNEA

In the result, both the appeals of the assessee for AYs 2013-

Bench: Sri Manish Borad & Sri Sonjoy Sarma

capital gain. 7. For that the CIT (Appeal) grossly erred in passing ex-parte order confirming levy and demand of interest u/s 234A, 234B, 234C levied and demanded in the order passed by the Ld. assessing officer is unjustified and illegal. 8. For that the CIT (Appeal) erred in passing ex-parte order confirming initiation of penal proceeding under section

RUSHATAM KHAN,PURNEA vs. ACIT, CIRCLE-3, PURNEA

In the result, both the appeals of the assessee for AYs 2013-

Bench: Sri Manish Borad & Sri Sonjoy Sarma

capital gain. 7. For that the CIT (Appeal) grossly erred in passing ex-parte order confirming levy and demand of interest u/s 234A, 234B, 234C levied and demanded in the order passed by the Ld. assessing officer is unjustified and illegal. 8. For that the CIT (Appeal) erred in passing ex-parte order confirming initiation of penal proceeding under section

VIVEK KUMAR RANA,PATNA vs. ASSESSEMENT UNIT, DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 115/Pat/2025 Assessment Year: 2016-2017 Vivek Kumar Rana,…….……….………..………Appellant 101, Artak Apartment, Ashiana Road, B.V. College, S.O. Rukanpura, Patna-800014, Bihar [Pan:Adhpr8630D] -Vs.- Assessment Unit, Delhi,………………….…....Respondent Ito/Nfac, Delhi Appearances By: Shri Manish Sinha, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 17, 2025 Date Of Pronouncing The Order: June 24, 2025 O R D E R

23,000/-, received interest on securities amounting to Rs.6,89,396/- and paid credit card bills through SBI Cards amounting to Rs.4,31,572/-. During the assessment proceedings, the ld. Assessing Officer issued notices under sections 148 and 142(1) of the Act and in reply, the assessee informed that he had already shown the capital gains from sale

SUMAN DEVI,PATNA vs. INCOME TAX OFFICER, PATNA

In the result, the appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2014-15 Suman Devi Ito, Ward-6(1), Patna

23-24 of the paper-book which reads as follows: 2 Suman Devi 3 Suman Devi 3.1 It was the submission that the registration of the property was done on 04.04.2013 relevant to assessment year 2014-15. It was the submission that the Assessing Officer in the course of the assessment held that the assessee has not explained the source

SHIVENDU SHEKHAR SINGH,PATNA vs. ITO, WARD6(5), PATNA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthi

section 143(2) and 142(1) were issued and served upon the assessee. On scrutiny of the accounts, it revealed to the Assessing Officer that the assessee along with his brother were the owner and in possession of 2 acres and 14 guntas of land comprised at Hobli, Bangalore. They entered into a joint development agreement on 09.08.2006 with developer

KIRAN JAISWAL,PATNA vs. ITO, WARD- 4(5), PATNA

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

23,96,000/- u/s 69 of the Act, and also added Rs. 28,78,784/- as Long-Term Capital Gains (LTCG). It is pertinent to mention that apparently the assessee wanted to submit responses in hard copy format, whereas the Ld. AO insisted for online submissions only. 2. In light of these additions, the assessee approached