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Section 153A15 Section 2505 Section 133A5 Section 1485 Section 143(3)5 Capital Gains5 Reopening of Assessment5 Addition to Income5 Search & Seizure5

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

ITA 179/PAT/2023[2011-12]Status: DisposedITAT Patna29 Jan 2025AY 2011-12

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

Section 133ASection 143(3)Section 148Section 153ASection 250

Capital Gain of Rs.10,35,240/- ………… of penny stock of Multiplus Resources Ltd. for the AY 2011-12. Hence, I consider the case to be fit for issuing notice u/s. 148 of the I. T. Act, 1961 in the case of Shri Amar Kasera HUF for AY 2011-12. Put up before the Ld. JCIT, Central Range-1, Patna

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed