ALOK KUMAR,MADHEPURA vs. ITO WARD 3(5), SAHARSA
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 467/PAT/2024[2012-13]Status: DisposedITAT Patna19 Nov 2025AY 2012-13
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraalok Kumar, Ito Ward-3(5), S/O Sri Dasrath Mehata, Saharsha Village- Ganeshpur, M.S. Vs Yogiraj, Purani Madhepura, Dist- Madhepura – 852116 (Bihar) (Pan: Bpkpk1186D) (Appellant) (Respondent) Present For: Appellant By : K.P. Jalan, Ar Respondent By : Ashwani Kr. Singal, Jcit Date Of Hearing : 16.10.2025 Date Of Pronouncement : 19.11.2025 O R D E R Per Rakesh Mishra: This Appeal Filed By The Assessee Is Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “The Ld. Cit(A) Dated 14.05.2024. 2 Alok Kumar, Ay: 2012-13 2. The Grounds Of Appeal Raised By The Assessee Are Reproduced As Under:
For Appellant: K.P. Jalan, ARFor Respondent: Ashwani Kr. Singal, JCIT
Section 147Section 148Section 2Section 292BSection 54F
capital gains arising on sale of land worth
₹1,66,07,000/- as the assessee was found to have sold 2 pieces of land and a notice under section 148 of the Act was issued. In pursuance to the notice u/s 148 dt. 25.03.2019, the assessee had filed ITR-2 on 25.05.2019, however, it has been alleged in the assessment
