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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

49,73,811/-. The said revision was done in order to reduce the claim u/s 54EC and 54F against the declared long term capital gain on certain long term gain during the course of assessment proceedings. The AO observed that the assessee has taken unsecured loan of Rs. 34,00,000/- and accordingly called upon the assessee to furnish

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

49,73,811/-. The said revision was done in order to reduce the claim u/s 54EC and 54F against the declared long term capital gain on certain long term gain during the course of assessment proceedings. The AO observed that the assessee has taken unsecured loan of Rs. 34,00,000/- and accordingly called upon the assessee to furnish

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

49,73,811/-. The said revision was done in order to reduce the claim u/s 54EC and 54F against the declared long term capital gain on certain long term gain during the course of assessment proceedings. The AO observed that the assessee has taken unsecured loan of Rs. 34,00,000/- and accordingly called upon the assessee to furnish

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

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

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

section 49 of the I.T. act, 1961 and taking the entire consideration received from the Government as the capital gain

LALMUNI DEVI,PATNA vs. ITO, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

capital gain of Rs.64,02,144/- by following the provisions of Section 50C of the Act and the same is adjudicated as under:- ITA No.: 18/PAT/2025 Assessment Year: 2013-14 Lalmuni Devi. 5.1. On receipt of information under section 133(6) of the Act in terms of copies of land development agreement, it was found that the assessee entered into

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

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

Bench: Sri Rajesh Kumar & Pradip Kumar Choubey

capital gain in the hands of the assessee under the provisions of Section 48 of the Act held that the balance tax payable against the assessee is at Rs. 8,49

SHYAMENDRA KUMAR,PATNA vs. ITO WARD 6(5), PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.332/Pat/2023 Assessment Year: 2011-12 Shyamendra Kumar..… ……….. ……..……………………....Appellant Sahay Nagar, Jalalpur, Bailey Road, Patna-801506. [Pan: Akmpk4312R] Vs. Ito, Ward-6(5), Patna……. ….…….…............................…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 16, 2024 Date Of Pronouncing The Order : December 17, 2024 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 21.09.2023 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Care Are That The Assessee Is An Individual Who Entered Into A Land Development Agreement With M/S Laliteshwar Builder, Patna In The Financial Year 2010-11 Relevant To Assessment Year 2011-12. However, The Assessee Failed To File Any Return Of Income For The Relevant Assessment Year, Consequently, A Notice U/S 148 Of The Act Was Issued On 28.03.2018 To Bring To Tax The Income Pertaining To Capital Gains Arising Out Of The Transactions Of The Land Development Agreement. Subsequently, A Notice U/S 143(2) Of The Act Was Issued, However, There Was No Compliance From The Assessee. Due To This Non-

49,583/- on account of long-term capital gain. 3. Aggrieved by the above assessment order, the assessee preferred an appeal before the ld. CIT(A). The ld. CIT(A) issued multiple notices to the assessee on different dates i.e. 05.02.2021, 03.11.2022, 03.05.2023, 24.08.2023, 04.09.2023 and 12.09.2023 but the assessee failed to appear or respond before

SHRI SHAH AFROZE HOSSAIN,BHAGALPUR vs. DY. CIT, CENT, CIR-2, PATNA, PATNA

In the result, the appeal of the assessee is partly allowed in terms indicated above

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.711/Pat/2024 Assessment Year: 2022-23 Shri Shah Afroze Hossain.….…………………....…………………....Appellant 12, Shahganjhi, Habibpur, Bhagalpur, Bihar-812006. [Pan: Aapph1112D] Vs. Dcit, Central Circle-2, Patna..………....…..………………….…..... Respondent Appearances By: Shri Manish Rastogi, Adv., Appeared On Behalf Of The Appellant. Md. Shadab Ahmed, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 14, 2025 Date Of Pronouncing The Order : December 30, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Cit(A), Patna-3 (Hereinafter Referred To As “Ld. Cit(A)”) Dated 22.10.2024 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”). 2. Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Assessment Year 2022–23 Declaring A Total Income Of ₹75,56,770, Comprising The Income From Business Of ₹6,54,569, Long- Term Capital Gains: ₹49,60,293 & Income From Other Sources Of ₹19,35,912. A Search & Seizure Operation Under Section 132 Of The Act Was Carried Out On 29.12.2022 At The Residential & Business Premises Of The Assessee Pursuant To A Warrant Of Authorisation Issued By The Director Of Investigation, Patna. During The Course Of The Search

Section 250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”). 2. Brief facts of the case are that the assessee filed his return of income for the Assessment Year 2022–23 declaring a total income of ₹75,56,770, comprising the income from business of ₹6,54,569, long- term capital gains: ₹49

AMRENDRA PRATAP SINGH,VARANASI vs. INCOME TAX OFFICER WARD- 3(1), GAYA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115BBE of the Act, solely on the basis of some information shared by the Assistant Director of Income Tax (Inv.), Unit- 1, Varanasi, notwithstanding the fact that the said amount was from sale of ancestral agricultural land which was outside the ambit of income tax more particularly capital gain under the Act. 10. For that the ld. Commissioner

ACIT, CIRCLE-4, PATNA vs. SH. SURESH , PATNA

section 28(iv) of the I. T. Act, 1961. The learned CIT(A) passed the order after full appreciation of the facts of the case and after application of judicial mind. The learned CIT(A) called for Remand Report from the Assessing Officer but the Assessing Officer did not respond to the Remand Report inspite of reminders having been given

ITO, WARD-2(1), PATNA vs. M/S SUN COMTECH PVT LTD, PATNA

In the result, the appeal filed by the Revenue is allowed

Bench: Shri George Mathan & Shri Rakesh Mishra

49 PM BUY 50 3429.50 125 21434375.00 30 SACK FUTURES 30/03/2011 01:32:51 PM BUY 50 3429.50 125 21434375.00 17 RAW JUTE FUTURES 24/03/201112:16:00 PM BUY 25 3407.60 100 8519000.00 22 RAW JUTE FUTURES 24/03/2011 12:16:09 PM BUY 25 3407.60 100 8519000.00 29 I.T.A. No.: 108/PAT/2020 Assessment Year: 2011-12 M/s. Sun Comtech