KAMLESH KUMAR,PATNA vs. ITO WARD- 6 (4), PATNA
In the result, the appeal filed by the assessee is allowed for
ITA 147/PAT/2025[2015-16]Status: DisposedITAT Patna07 Aug 2025AY 2015-16
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraι.Τ.Α. No.: 147/Pat/2025
Section 144Section 250
Capital Gain as assumed, ascertained
and computed hypothetically by the Ld. A.O. could not be brought to tax
U/Sec. 45 r.w.s. 48 of the Income - tax Act, 1961.
11. It is further submitted that all these detailed submissions were made
before the learned CIT(A), however, the learned CIT(A) has failed to
appreciate the facts of the case
