Search: capital gains

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Section 1486 Section 1473 Addition to Income3 Section 10(37)2 Section 45(5)2 Section 54B2 Section 271D2 Section 143(3)2 Section 234A2 Penalty

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

ITA 357/PAT/2023[2015-16]Status: DisposedITAT Patna04 Dec 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 144Section 147Section 148Section 234ASection 250Section 271(1)(c)

section 53A of Transfer of Property Act are duly fulfilled in the case of the assessee. The deed was execution on 28.03.2014 thus transfer took place in AY 2014-15. Thus, capital gain tax ITA No.: 357/PAT/2023 Assessment Year: 2015-16 Amit Kumar Verma. liability arises in the hands of the land owner in the year in which the deed

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

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

BAIJU ROY,PATNA vs. ITO, WARD-4(2), PATNA

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

ITO, WARD-2(1), PATNA vs. M/S SUN COMTECH PVT LTD, PATNA