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27 results for “capital gains”+ Section 48clear

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Mumbai2,901 Delhi2,137 Bangalore920 Ahmedabad617 Chennai598 Kolkata529 Jaipur500 Hyderabad357 Chandigarh269 Pune260 Indore225 Karnataka170 Surat162 Cochin157 Visakhapatnam111 Raipur107 Nagpur100 Panaji74 Rajkot61 Calcutta61 Cuttack60 Amritsar54 Lucknow52 Guwahati49 SC40 Telangana35 Patna27 Agra22 Jodhpur20 Ranchi19 Allahabad14 Jabalpur14 Dehradun13 Varanasi9 Rajasthan8 Kerala7 Punjab & Haryana2 Orissa2 A.K. SIKRI N.V. RAMANA1 Andhra Pradesh1 ASHOK BHAN DALVEER BHANDARI1 A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Addition to Income20 Section 14419 Section 50C19 Section 25014 Section 14814 Section 4813 Capital Gains11 Section 14710 Section 143(3)9 Natural Justice

AMIT KUMAR VERMA,PATNA vs. ITO, WARD- 6(1), PATNA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 357/PAT/2023[2015-16]Status: DisposedITAT Patna04 Dec 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 144Section 147Section 148Section 234ASection 250Section 271(1)(c)

capital gains emerging out of such transfer attracted provisions of section 2(47)(v), 45 and 48 of the Act. Therefore

SHARDINDU PRASAD SINGH,PATNA vs. ITO, WARD-6(4), PATNA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Showing 1–20 of 27 · Page 1 of 2

9

Section 133(6)7

Limitation/Time-bar7

ITA 630/PAT/2024[2016-17]Status: DisposedITAT Patna15 Oct 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 144Section 147Section 250Section 271(1)(c)

capital gain as on the date of execution of development agreement does not arise. 8. Ld. AO has erred in invoking section 2(47)(v), 45 and 48

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 gains. 3. For that section 50C is not a charging section. It simply says what would be the full consideration for the purpose of section 48

KUMAR ARUNODAYA,PATNA vs. ASSISTANT COMMISSIONER OF INCOME TAX - 6, PATNA [NEW – DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, PATNA], PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 96/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

capital gain of Rs. 7,31,02,196/- vide order dated 10.12.2019. 15. In the appellate proceedings the Ld. CIT(A) allowed the appeal of the assessee on legal issue as well as on merit. The Ld. CIT(A) called for a remand report from the AO during the appellate proceedings and in the remand report the AO submitted that

KUMAR ARUNOSAYA,PATNA vs. A.O., CIRCLE-6, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 33/PAT/2020[2013-14]Status: HeardITAT Patna07 Nov 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

capital gain of Rs. 7,31,02,196/- vide order dated 10.12.2019. 15. In the appellate proceedings the Ld. CIT(A) allowed the appeal of the assessee on legal issue as well as on merit. The Ld. CIT(A) called for a remand report from the AO during the appellate proceedings and in the remand report the AO submitted that

ACIT, CENTRAL CIRCLE-2, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 98/PAT/2021[2016-17]Status: HeardITAT Patna07 Nov 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

capital gain of Rs. 7,31,02,196/- vide order dated 10.12.2019. 15. In the appellate proceedings the Ld. CIT(A) allowed the appeal of the assessee on legal issue as well as on merit. The Ld. CIT(A) called for a remand report from the AO during the appellate proceedings and in the remand report the AO submitted that

ACIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 94/PAT/2020[2012-13]Status: HeardITAT Patna07 Nov 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

capital gain of Rs. 7,31,02,196/- vide order dated 10.12.2019. 15. In the appellate proceedings the Ld. CIT(A) allowed the appeal of the assessee on legal issue as well as on merit. The Ld. CIT(A) called for a remand report from the AO during the appellate proceedings and in the remand report the AO submitted that

DCIT, CIRCLE-4, PATNA vs. KUMAR ARUNODAYA, PATNA

In the result, the appeals of the assessee are allowed, the appeals of the revenue is dismissed and the Cross-objections of the assessee are also dismissed

ITA 89/PAT/2020[2012-13]Status: HeardITAT Patna07 Nov 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 23

capital gain of Rs. 7,31,02,196/- vide order dated 10.12.2019. 15. In the appellate proceedings the Ld. CIT(A) allowed the appeal of the assessee on legal issue as well as on merit. The Ld. CIT(A) called for a remand report from the AO during the appellate proceedings and in the remand report the AO submitted that

UDAYKUMAR VYAS,NAGPUR vs. ITO WARD 1 (5), BSNL RTTC BUILDING

In the result, appeal of the assessee is allowed

ITA 262/NAG/2025[2013-14]Status: DisposedITAT Patna21 Apr 2026AY 2013-14

Bench: Shri Pawan Singh & Shri Khettra Mohan Royudaykumar Vyas, Ito, Ward – 1(5) Flat No. 402, Lepresting Vs Nagpur Apartment, Plot No. 105- 106, Ramdaspeth, Nagpur. Pan : Aarpv 4578 K Assessee Respondent

For Appellant: Shri Sameer Wazalwar, CAFor Respondent: Shri Pankaj Kumar, CIT DR

Section 139Section 143(2)Section 143(3)Section 148Section 250Section 50C

section 50C is not applicable. 2. Without prejudice to above, the computation of capital gain done by AO and confirmed by CIT(A) is incorrect, since while calculating the capital gain on sale of land to M/s Vedbhumi Builders, the cost of acquisition of different land is deducted from the sale price. 3. The appellant craves leave to add, alter

RENU DEVI,PATNA vs. ITO, PATNA

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

ITA 672/PAT/2024[2016-17]Status: DisposedITAT Patna25 Aug 2025AY 2016-17

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

Section 144Section 148Section 2(47)(v)Section 271(1)(c)Section 45Section 48

capital gains for AY 2016-17 under the 3 Renu Devi provisions of section 48 of the Act and dismissed

LALMUNI DEVI,PATNA vs. ITO, PATNA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 18/PAT/2025[2013-14]Status: DisposedITAT Patna18 Nov 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 133(6)Section 144Section 147Section 148Section 234ASection 234BSection 250Section 48Section 50CSection 55

Section 48. Capital gain was wrongly calculated. My sale consideration was Rs. 6060816 while in assessment order it was wrongly

PUSHPA KUMARI,PATNA vs. ITO, WARD-6(2), PATNA

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 7/PAT/2022[2015-16]Status: DisposedITAT Patna31 Dec 2024AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 7/Pat/2022 Assessment Year: 2015-2016 Pushpa Kumari,…………………..…...…………Appellant Rashtiriya Ganj, Station Road, Phulwari Sharif, Patna-801505, Bihar [Pan:Agmpk8844Q] -Vs.- Income Tax Officer,…..………………………...Respondent Ward-6(2), Patna Appearances By: Shri Prasoon Kumar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: November 28, 2024 Date Of Pronouncing The Order: December 31, 2024 O R D E R

Section 2(47)Section 45

section 45 and 48 of the Income Tax Act. He further submitted that the ld. Assessing Officer has recorded incorrect reason and reopened the case and also made an addition under capital gains

ALOK KUMAR,ARRAH vs. ITO, WARD-1(4), ARRAH

In the result, the appeal of the assessee is allowed

ITA 561/PAT/2022[2012-13]Status: DisposedITAT Patna10 Oct 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 144Section 147Section 48Section 50CSection 56(2)Section 56(2)(vii)

capital gain under section 48 of the Income Tax Act, full value of consideration is to be construed equivalent to the amount

SEEMA SRIVASTAVA,PATNA vs. ITO,DC/AC-6, PATNA, PATNA

In the result, the appeal is dismissed

ITA 715/PAT/2024[2017-18]Status: DisposedITAT Patna06 Jun 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 144Section 250Section 250(2)Section 48Section 54Section 54F

48 of the Act in respect of cost of acquisition with indexation of Rs. 29,42,852/-. Further, the assessee had claimed deduction of Rs. 2,58,34,383/- u/s 54 of the Act and had shown ‘NIL’ income from long term capital gains on sale of immovable property during the year under consideration. It was also noted that

SHIVAM ANAND,PATNA vs. ITO, WARD 6(5), PATNA

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 271/PAT/2023[2011-12]Status: DisposedITAT Patna25 Sept 2024AY 2011-12

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

Section 133(6)Section 144Section 147Section 148Section 250Section 271(1)(c)Section 48Section 53A

capital gains arising out of such transfer attracted provisions of Sections 2(47)(v), 45 & 48 of the Act. Since

PUNAM SINHA,PATNA vs. ITO, WARD- 6 (1), PATNA

In the result, appeal of the assessee stands partly allowed for statistical purposes

ITA 298/PAT/2025[2015-16]Status: DisposedITAT Patna30 Sept 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy(Kz) Assessment Year : 2015-16 Punam Sinha, Near Shiv Mandir, Vs. Ito, Ward 6(1), Patna Khajpura, Patna-800014,Bihar Pan/Gir No. Ainps 1974 Q (Appellant) .. ( Respondent) Assessee By : None Revenue By : Shri Ashwani Kumar Singhal, Jcit Date Of Hearing : 28/07/2025 Date Of Pronouncement : 30/09/2025 O R D E R The Present Appeal Is Directed At The Instance Of Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nafc), New Delhi Nfac), Delhi Dated 06.06.2024 In Appeal No.Cit(A), Patna -2/11391/2019-20 Passed For Assessment Year 2015-16. 2. The Appeal Is Time Barred By 301 Days. The Assessee Has Filed Condonation Petition Stating That At The Time Of Ld Cit(A) Passed The Order, The Assessee Was Suffering From Spine Diseases & Also Eye Disease I.E. Glucoma. Due To This Fact, She Was Not Unable To Look After Her Day-To-Day Business. It Is Also Stated That Assessee Being A Lady Was Not Conversant With P A G E 1 | 5 Assessment Year : 2015-16

For Appellant: NoneFor Respondent: Shri Ashwani Kumar Singhal, JCIT

Section 133(6)Section 144Section 147Section 148Section 2(47)Section 53A

capital gain arising out of such transfer as per the provision of section 2(47) (v) 45 and 48 of the Act. Accordingly

SAROJ DEVI,PATNA vs. ITO, WARD- 6 (4), PATNA

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 242/PAT/2025[2016-17]Status: DisposedITAT Patna29 Sept 2025AY 2016-17

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250

capital gains arising out of such transfer attracted provisions of sections 2(47)(v), 45 and 48 of the Act in the opinion

JAI PRAKASH SINGH,PATNA vs. ITO, WARD- 6 (1), PATNA

In the result, appeal of the assessee stands partly allowed for

ITA 297/PAT/2025[2015-16]Status: DisposedITAT Patna30 Sept 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy(Kz) Assessment Year : 2015-16 Jai Prakash Singh, Near Shiv Vs. Ito, Ward 6(1), Patna Mandir, Khajpura, Patna- 800014, Bihar Pan/Gir No. Ainps 1974 Q (Appellant) .. ( Respondent) Assessee By : None Revenue By : Shri Ashwani Kumar Singhal, Jcit Date Of Hearing : 28/08/2025 Date Of Pronouncement : 30/09/2025 O R D E R The Present Appeal Is Directed At The Instance Of Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nafc), New Delhi Nfac), Delhi Dated 21.08.2024 In Appeal No.Cit(A), Patna -1/11368/2019-20 Passed For Assessment Year 2015-16. 2. The Appeal Is Time Barred By 239 Days. The Assessee Has Filed Condonation Petition Stating That The Assessee Being A Senior Citizen & Was Not Conversant With The Computer System. The Notices Were Issued To The Assessee By The Ld Cit(A) In The Income Tax Portal & Since The Assessee Was Not Aware Of The Notices, No Submissions As Well As Paper Book Was Filed.

For Appellant: NoneFor Respondent: Shri Ashwani Kumar Singhal, JCIT

Section 133(6)Section 144Section 147Section 148Section 2(47)Section 53A

capital gain arising out of such transfer as per the P a g e 2 | 4 Assessment Year : 2015-16 provision of section 2(47) (v) 45 and 48

SUBODH KUMAR SINGH,PATNA vs. ITO WARD -6(2), PATNA

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

ITA 258/PAT/2024[2015-16]Status: DisposedITAT Patna10 Dec 2024AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 258/Pat/2024 Assessment Year: 2015-2016 Subodh Kumar Singh,…………………..…………Appellant B-1, Vaishavi Apartment, Behind Petrol Pump, Sadagaut Ashram, Patna-800010, Bihar [Pan:Cdfps1206N] -Vs.- Income Tax Officer,…..…………………………..Respondent Ward-6(2), Patna, Bihar Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: December 02, 2024 Date Of Pronouncing The Order: December 10, 2024 O R D E R

Section 142(1)Section 148Section 2(47)(v)Section 53A

capital gains arising out of such transfer under section 2(47)(v), 45 and 48 of the Income Tax Act was attracted

RAJ KUMAR SINGH ,PATNA vs. ITO,WARD-6(4),PATNA , PATNA

In the result, the appeal filed by the assessee is partly allowed for statistical purpose

ITA 341/PAT/2025[2016-17]Status: DisposedITAT Patna30 Dec 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 133(6)Section 144Section 250

capital gains arising out of such transfer attracted provisions of sections 2(47)(v), 45 and 48 of the Income