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Section 26324 Section 143(3)17 Section 10(38)12 Section 1478 Section 50C6 Section 485 Section 143(2)5 Section 1485 Exemption5 Revision u/s 263

DHARMAVIR KUMAR,PATNA vs. DC/AC CIRCLE 4, PATNA

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

ITA 70/PAT/2025[2016-17]Status: HeardITAT Patna09 Dec 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Dharmavir Kumar Dc/Acit, Circle-4, C/O Naseeb Prasad, Income Tax Department, Lok Paithaninathpur,Narayan Chak, Nayak Jai Prakash Bhavan, New Vs. Phulwari. Dak Bunglow Road, Bihar-800002 Patna-800001, Bihar (Appellant) (Respondent) Pan No. Avzpk4382P Assessee By : Shri Sudeep Sinha, Ar Revenue By : Shri Md. A.H. Chowdhary, Dr Date Of Hearing: 26.11.2025 Date Of Pronouncement: 09.12.2025

For Appellant: Shri Sudeep Sinha, ARFor Respondent: Shri Md. A.H. Chowdhary, DR

Section 143(3)Section 263Section 48Section 49Section 50CSection 96

capital gain and taxing the same in the hands of the appellant. 10. For that the appellant craves leave to add or amend the grounds of appeal before the appeal is finally heard or disposed of.” 2.1. The facts in brief are that the assessee filed the return of income on 04.03.2017, declaring a total income of Rs.12

DHARMAVIR KUMAR,PATNA vs. DC/AC CIRCLE 4, PATNA

DHARMAVIR KUMAR,PATNA vs. DC/AC CIRCLE 4, PATNA

ASHA DEVI L/H OF LATE GYAN CHAND PRASAD,PATNA vs. PR.CIT-1, PATNA

VIBHUTI BHUSHAN SINHA,DWARKA vs. ITO, WARD-6(2), PATNA

SONAM RAJ,NEW DELHI vs. ITO, WARD-6(2), PATNA

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

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

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

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

DOLLY GHOSH,BHAGALPUR vs. ACIT CENTRAL CIRCLE 1 PATNA, PATNA