VINOD YADAV,PATNA vs. ITO, WARD- 6 (3), PATNA

In the result, the appeal of the assessee is partly allowed for statistical\npurposes

Sections 2(47)(v) and (vi) of the Act. Further, M/s. Godrej Properties Ltd., did not\nhave exclusive possession of the land but had only permitted user/ license to the land\nfrom the Respondent. The impugned order further records the fact that no development\nactivities was carried on the land owned by the Assessee and in view of the market

RENU DEVI,PATNA vs. ITO, PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 672/Pat/2024 Assessment Year: 2016-2017 Renu Devi,……………………………....….………Appellant D/79, P.C. Colony, Lohia Nagar, Kankarbagh, Patna-800020, Bihar [Pan:Algpd4522P] -Vs.- Income Tax Officer,………………………...…….Respondent Ward-6(2), Patna Appearances By: Shri Sudipta Sannigrahi, C.A., Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 24, 2025 Date Of Pronouncing The Order: August 25, 2025 O R D E R

2(47)(v) and (vi) as part performance as per section 53A of the transfer of property Act and treat mere signing of JDA as date of transfer. For that, on the fact & circumstances of the case, the learned (4) Addl/JCIT(A) has erred in Law and on facts and completely ignored that no progress was made in the construction

DIPAK KUMAR SINGH & SONS HUF,PATNA vs. INCOME TAX OFFICER WARD 6(2), PATNA

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

Bench: the Ld. CIT(A), the assessee claimed that the delay was on account of ignorance of law and the assessee was alerted for filing the appeal only when they received a notice proposing levy of penalty u/s 271(1)(c) of the Act. Thereafter, the Ld. CIT(A) has discussed the issue of delayed filing with the help of several authorities on the subject and has declined to condone the said delay due to which the appeal was dismissed. 3.1 Further aggrieved with the action of Ld. CIT(A), the assessee is

2 I.T.A. No. 324/Pat/2018 Amit Kumar Singh small flats on the same floor comprising of a single residential unit only which also qualified for exemption under Section 54F of the Act. 6. For that the learned assessing officer erred in computing income from capital gains solely on the basis of the development agreement without taking notice of Section