ZAIMUR RAHMAN,EAST CHAMPARAN vs. INCOME TAX DEPARTMENT, NFAC, DELHI
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 321/PAT/2025[2015-16]Status: DisposedITAT Patna07 Oct 2025AY 2015-16
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
Section 115BSection 144BSection 147Section 148Section 149Section 250Section 68Section 69A
Capital Gain.
13. For that the appellate order of the ld. Commissioner of Income Tax
(Appeal) as well as the assessment order of the ld. assessing officer is far away from best judgment assessment as envisaged in the Act, for the reason that the ld. Commissioner of Income Tax (Appeal) as well as the ld.
assessing officer, should have made
