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6 results for “capital gains”+ Section 144Bclear

Sorted by relevance

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Key Topics

Section 2506Section 136Section 1474Section 144B4Section 1443Section 1483Disallowance3Addition to Income3Section 194J2Section 44A

SANJIV KUMAR SINGH,HATHINI vs. NFAC, NEW DELHI

ITA 323/PAT/2023[2020-2021]Status: DisposedITAT Patna31 Dec 2024AY 2020-2021

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

Section 144Section 144BSection 50CSection 50C(2)

capital gains. Notices under sections 143(2) and 142(1) of the Act were issued to the appellant, but there was no response 1 Sanjiv Kumar Singh from the assessee. Therefore, the ld. Assessing Officer passed the assessment order under section 144 read with section 144B

ZAIMUR RAHMAN,EAST CHAMPARAN vs. INCOME TAX DEPARTMENT, NFAC, DELHI

2
Penalty2
TDS2

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

ITA 321/PAT/2025[2015-16]Status: DisposedITAT Patna07 Oct 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BSection 144BSection 147Section 148Section 149Section 250Section 68Section 69A

Capital Gain on sale of immovable property and the total income was computed at ₹4,62,56,388 /-. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who issued several notices and though it is mentioned in the appeal order at page 4 that the assessee was issued a final show cause notice

SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 354/PAT/2025[2017-18]Status: DisposedITAT Patna29 Jan 2026AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 13Section 194Section 194JSection 250Section 44A

capital gain. ITA Nos.: 354 & 355/PAT/2025 AYs: 2017-18 & 2018-19 Shekhar Narayan. 16. For that the appellant reserves its right to furnish detailed written submission along with evidences and documents on or before the date of hearing. 17. For that the appellant may be given opportunity of personal hearing physically or virtually as the law permits at the time

SHEKHAR NARAYAN,PATNA vs. NFAC, DELHI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 355/PAT/2025[2018-19]Status: DisposedITAT Patna29 Jan 2026AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 13Section 194Section 194JSection 250Section 44A

capital gain. ITA Nos.: 354 & 355/PAT/2025 AYs: 2017-18 & 2018-19 Shekhar Narayan. 16. For that the appellant reserves its right to furnish detailed written submission along with evidences and documents on or before the date of hearing. 17. For that the appellant may be given opportunity of personal hearing physically or virtually as the law permits at the time

MASUDAN TANTI,BHAGALPUR vs. CIT, NFAC, DELHI

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

ITA 29/PAT/2023[2013-14]Status: DisposedITAT Patna22 Jul 2024AY 2013-14

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2013-14

For Appellant: Shri R. N. Bedi, CAFor Respondent: Dr. Lalita Kumari, Sr. DR
Section 142(1)Section 147Section 148Section 250Section 44

capital account etc. A copy of the notice u/s 142(1) dated 02.12.2021 was also got served physically through the Verification Unit but despite being provided with several opportunities, no compliance was made nor any reply was filed. Meanwhile, information was collected from UCO Bank and it was found that the total amount credited in the bank account

MAHENDRA PRASAD,EAST CHAMPARAN vs. ASSESSMENT UNIT, ITD, DELHI, DELHI

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

ITA 717/PAT/2024[2021-22]Status: DisposedITAT Patna20 May 2025AY 2021-22

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 139(1)Section 142(1)Section 144Section 145(3)Section 24Section 250Section 80C

Gains from I.T.A. No.: 717/PAT/2024 Assessment Year: 2021-22 Mahendra Prasad. Business or Profession" and income of Rs. 5,00,466/- under the head "Income from Other Sources". The assessee had offered logistics services (transport) to the Bihar State Food & Civil Supplies Corporation Ltd. in Motihari and the Bihar State Warehousing Corporation in Patna, in addition to engaging in wholesale