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]

5. In the case of Sanjeev Aggarwal Vs. DCIT [2016] 70 taxmann.com 265(Chandigarh-Trib.) the Hon'ble Chandigarh Tribunal has held that where theAssessing Officer passed an order under section 147 read with section 143(3)of the act for making assessment without issuing notice under section 143(2) ofthe Act, it would be invalid

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]

5. In the case of Sanjeev Aggarwal Vs. DCIT [2016] 70 taxmann.com 265(Chandigarh-Trib.) the Hon'ble Chandigarh Tribunal has held that where theAssessing Officer passed an order under section 147 read with section 143(3)of the act for making assessment without issuing notice under section 143(2) ofthe Act, it would be invalid

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]

5. In the case of Sanjeev Aggarwal Vs. DCIT [2016] 70 taxmann.com 265(Chandigarh-Trib.) the Hon'ble Chandigarh Tribunal has held that where theAssessing Officer passed an order under section 147 read with section 143(3)of the act for making assessment without issuing notice under section 143(2) ofthe Act, it would be invalid

KAMLESH KUMAR,PATNA vs. ITO WARD- 6 (4), PATNA

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

17-July-2025\n: 07-August-2025\nORDER\nPER RAKESH MISHRA, ACCOUNTANT MEMBER:\nThis appeal filed by the assessee is against the order of the\nCommissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter\nreferred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961\n(hereinafter referred to as 'the Act') for AY 2015-16 dated

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

D E R Per Rajpal Yadav, Vice-President (KZ):- The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals), Patna-3 dated 31st December, 2021 passed for A.Y. 2012- 13. 2. The assessee has challenged reopening of assessment by issuance of a notice under section 148 of the Income

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

17, 2025 Date of pronouncing the order: June 24, 2025 O R D E R The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 7th October 2024 passed for Assessment Year 2016-17. 2. The appeal is time barred by 70 days

SHRI KANT MISHRA,BUXAR vs. ITO, WARD-1(5), BUXAR

In the result, the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Shri Kant Mishra Income Tax Officer Maha Laxmi Steel Ward-1(5) Vs. Station Road, Buxar-802101 Buxar, Bihar (Appellant) (Respondent) Pan No. Afipm0714N Brij Kumar Mishra Plot No. 36, Gajadhar Ganj, Ram Ito, Ward-1(5) Bagh, Buxar, Buxar, Bihar, Buxar, Buxar, Bihar Vs. 802101 (Appellant) (Respondent) Pan No.Afipm0712L Ajeet Kumar Mishra Ito, Ward-1(5) Buxar, Bihar, 802101 Buxar, Buxar, Bihar Vs. (Appellant) (Respondent) Pan No. Afipm0713M Arun Kumar Mishra Opp. Mahatma Gandhi Magar, Ito, Ward-1(5) Bazar Samity, Rambagh, Buxar, Buxar, Buxar, Bihar Vs. Buxar, Bihar, 802101 (Appellant) (Respondent) Pan No. Afipm0716Q Assessee By : Shri Sudipta Sannigrahi, Ar Revenue By : Shri Rajat Datta, Dr Date Of Hearing: 29.07.2025 Date Of Pronouncement: 15.10.2025

5) Bazar Samity, Rambagh, Buxar, BUXAR, Buxar, Bihar Vs. Buxar, Bihar, 802101 (Appellant) (Respondent) PAN No. AFIPM0716Q Assessee by : Shri Sudipta Sannigrahi, AR Revenue by : Shri Rajat Datta, DR Date of hearing: 29.07.2025 Date of pronouncement: 15.10.2025 O R D E R For A.Y. 2015-16 ITA Nos. 17, 18, 20 & 21/PAT/2021 Per Rajesh Kumar, AM: These are the appeals

AJEET KUMAR MISHRA,BUXAR vs. PR.CIT-1, PATNA

In the result, the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Shri Kant Mishra Income Tax Officer Maha Laxmi Steel Ward-1(5) Vs. Station Road, Buxar-802101 Buxar, Bihar (Appellant) (Respondent) Pan No. Afipm0714N Brij Kumar Mishra Plot No. 36, Gajadhar Ganj, Ram Ito, Ward-1(5) Bagh, Buxar, Buxar, Bihar, Buxar, Buxar, Bihar Vs. 802101 (Appellant) (Respondent) Pan No.Afipm0712L Ajeet Kumar Mishra Ito, Ward-1(5) Buxar, Bihar, 802101 Buxar, Buxar, Bihar Vs. (Appellant) (Respondent) Pan No. Afipm0713M Arun Kumar Mishra Opp. Mahatma Gandhi Magar, Ito, Ward-1(5) Bazar Samity, Rambagh, Buxar, Buxar, Buxar, Bihar Vs. Buxar, Bihar, 802101 (Appellant) (Respondent) Pan No. Afipm0716Q Assessee By : Shri Sudipta Sannigrahi, Ar Revenue By : Shri Rajat Datta, Dr Date Of Hearing: 29.07.2025 Date Of Pronouncement: 15.10.2025

5) Bazar Samity, Rambagh, Buxar, BUXAR, Buxar, Bihar Vs. Buxar, Bihar, 802101 (Appellant) (Respondent) PAN No. AFIPM0716Q Assessee by : Shri Sudipta Sannigrahi, AR Revenue by : Shri Rajat Datta, DR Date of hearing: 29.07.2025 Date of pronouncement: 15.10.2025 O R D E R For A.Y. 2015-16 ITA Nos. 17, 18, 20 & 21/PAT/2021 Per Rajesh Kumar, AM: These are the appeals

ARUN KUMAR MISHRA,BUXAR vs. PR.CIT-1, PATNA

In the result, the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Shri Kant Mishra Income Tax Officer Maha Laxmi Steel Ward-1(5) Vs. Station Road, Buxar-802101 Buxar, Bihar (Appellant) (Respondent) Pan No. Afipm0714N Brij Kumar Mishra Plot No. 36, Gajadhar Ganj, Ram Ito, Ward-1(5) Bagh, Buxar, Buxar, Bihar, Buxar, Buxar, Bihar Vs. 802101 (Appellant) (Respondent) Pan No.Afipm0712L Ajeet Kumar Mishra Ito, Ward-1(5) Buxar, Bihar, 802101 Buxar, Buxar, Bihar Vs. (Appellant) (Respondent) Pan No. Afipm0713M Arun Kumar Mishra Opp. Mahatma Gandhi Magar, Ito, Ward-1(5) Bazar Samity, Rambagh, Buxar, Buxar, Buxar, Bihar Vs. Buxar, Bihar, 802101 (Appellant) (Respondent) Pan No. Afipm0716Q Assessee By : Shri Sudipta Sannigrahi, Ar Revenue By : Shri Rajat Datta, Dr Date Of Hearing: 29.07.2025 Date Of Pronouncement: 15.10.2025

5) Bazar Samity, Rambagh, Buxar, BUXAR, Buxar, Bihar Vs. Buxar, Bihar, 802101 (Appellant) (Respondent) PAN No. AFIPM0716Q Assessee by : Shri Sudipta Sannigrahi, AR Revenue by : Shri Rajat Datta, DR Date of hearing: 29.07.2025 Date of pronouncement: 15.10.2025 O R D E R For A.Y. 2015-16 ITA Nos. 17, 18, 20 & 21/PAT/2021 Per Rajesh Kumar, AM: These are the appeals

BRIJ KUMAR MISHRA,BUXAR vs. ITO, WARD-1(5), BUXAR

In the result, the appeals of the assessee are allowed

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Shri Kant Mishra Income Tax Officer Maha Laxmi Steel Ward-1(5) Vs. Station Road, Buxar-802101 Buxar, Bihar (Appellant) (Respondent) Pan No. Afipm0714N Brij Kumar Mishra Plot No. 36, Gajadhar Ganj, Ram Ito, Ward-1(5) Bagh, Buxar, Buxar, Bihar, Buxar, Buxar, Bihar Vs. 802101 (Appellant) (Respondent) Pan No.Afipm0712L Ajeet Kumar Mishra Ito, Ward-1(5) Buxar, Bihar, 802101 Buxar, Buxar, Bihar Vs. (Appellant) (Respondent) Pan No. Afipm0713M Arun Kumar Mishra Opp. Mahatma Gandhi Magar, Ito, Ward-1(5) Bazar Samity, Rambagh, Buxar, Buxar, Buxar, Bihar Vs. Buxar, Bihar, 802101 (Appellant) (Respondent) Pan No. Afipm0716Q Assessee By : Shri Sudipta Sannigrahi, Ar Revenue By : Shri Rajat Datta, Dr Date Of Hearing: 29.07.2025 Date Of Pronouncement: 15.10.2025

5) Bazar Samity, Rambagh, Buxar, BUXAR, Buxar, Bihar Vs. Buxar, Bihar, 802101 (Appellant) (Respondent) PAN No. AFIPM0716Q Assessee by : Shri Sudipta Sannigrahi, AR Revenue by : Shri Rajat Datta, DR Date of hearing: 29.07.2025 Date of pronouncement: 15.10.2025 O R D E R For A.Y. 2015-16 ITA Nos. 17, 18, 20 & 21/PAT/2021 Per Rajesh Kumar, AM: These are the appeals

SUNIL KUMAR SINGH,PATNA vs. ITO, WARD- 6 (1), PATNA

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

Bench: the sale of immovable properties on which long term capital gain was derived.

D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)] dated 24.06.2025, DIN & order No. ITBA/NFAC/S/250/2025-26/1077736170(1) raising various

XAVIERS CONSTRUCTION PVT LTD,PATNA vs. ITO WARD- 2 (2), PATNA

In the result, the appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 349/Pat/2023 Assessment Year: 2015-2016 Xaviers Construction Pvt. Limited,....……Appellant House No. 239, Lodipur, Patna-800001, Bihar [Pan:Aaacx0342D] -Vs.- Income Tax Officer,………………………….....Respondent Ward-2(2), Patna Appearances By: Shri Anjan Biswas, Fca, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: February 13, 2025 Date Of Pronouncing The Order: March 21, 2025 O R D E R

D E R Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 26th September, 2023 passed for Assessment Year 2015-16. 1 Xaviers Construction Pvt. Limited 2. The appeal is time barred by 19 days

PUNRASAR JUTE PARK LIMITED,PURNEA vs. CIT, PURNEA

In the result, the appeal of the assessee is allowed

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

D E R Per Dr. Manish Borad, Accountant Member:- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), 1 Punrasar Jute Park Limited National Faceless Appeal Centre (NFAC), Delhi dated 17th April, 2024 passed for Assessment Year 2015-16. 2. The assessee has taken the following grounds of appeal

DILIP KUMAR SINGH AND SONS,PATNA vs. INCOME TAX OFFICER WARD 4(1), PATNA

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.312/Pat/2024 Assessment Year: 2015-16 Dilip Kumar Singh & Sons….. ……..……………………....Appellant C/O Dilip Kr. Singh, East Lohanipur, Pustakalaya Lane, Kadamkuan, Patna- 800003. [Pan: Aaihd8902J] Vs. Ito, Ward-4(1), Patna……. ….…….…............................…..…..... Respondent Appearances By: Shri D. V. Pathy, Advocate, Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 17, 2024 Date Of Pronouncing The Order : December 19, 2024 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 01.02.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Care Are That The Assessee Entered Into A Land Development Agreement With M/S Sankalp Construction During The Relevant Assessment Year. The Assessing Officer Noticed That As Per The Agreement, The Total Value Of Land Was Rs.4,41,14,025/- & The Value Of Share Owned By The Assessee At One Sixth Share Of 50% Of Land Owned By The Assessee Which Stands At Rs.36,76,169/-. On Perusal Of Records, The Assessing Officer Found That The Assessee Has Not Filed Any Return Of Income Nor Made Any Compliance, Therefore, He Issued Notice U/S 148

D. v. Pathy, Advocate, appeared on behalf of the appellant. Shri Ashwani Kr. Singal, JCIT, appeared on behalf of the Respondent. Date of concluding the hearing : December 17, 2024 Date of pronouncing the order : December 19, 2024 आदेश / ORDER Per Sonjoy Sarma, Judicial Member: The present appeal has been preferred by the assessee against the order dated

I.T.O. vs. M/S KUMAR CONSTRUCLTION,

In the result, the appeal of the Revenue is partly allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

D E R Per Rajpal Yadav, Vice-President (KZ):- The Revenue is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals)-3, Patna dated 28.01.2015 passed for A.Y. 2009-10. 1 Assessment Year: 2009-2010 M/s. Kumar Construction 2. Grounds No. 1, 2 & 3 are inter-connected grounds therefore we first take these grounds