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

91,650 in the hands of the appellant u/s 50C of the Income Tax Act, 1961 under the head capital gains. 3. For that section

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

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

Bench: Shri Rajpal Yadav, Vp & Dr. Manish Borad, Am Sanju Sinha, Ito, Ward 6(1) Khajpura, B. V College, Patna-800 001 Khajpura, Patna-800014, Vs. Bihar Bihar (Appellant) (Respondent) Pan No. Apkps0784A Assessee By : Shri Prasoon Kr., Ar Revenue By : Shri Ashwani Kr. Singal, Dr Date Of Hearing: 10.09.2024 Date Of Pronouncement : 24.09.2024

section 2(47) of the IT Act and had either earned income or income were accrued in the assessment year in question under capital gain. Sanju Sinha; A.Y. 2015-16 6. For that the assessing office neither recorded valid reason nor the JCIT and Commissioner accorded valid sanction as prescribed undersection 151 of the Act, as such, whole

XAVIERS CONSTRUCTION PVT LTD,PATNA vs. ITO WARD- 2 (2), PATNA

In the result, the appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 349/Pat/2023 Assessment Year: 2015-2016 Xaviers Construction Pvt. Limited,....……Appellant House No. 239, Lodipur, Patna-800001, Bihar [Pan:Aaacx0342D] -Vs.- Income Tax Officer,………………………….....Respondent Ward-2(2), Patna Appearances By: Shri Anjan Biswas, Fca, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: February 13, 2025 Date Of Pronouncing The Order: March 21, 2025 O R D E R

capital gains for the year 2003-04, but at the same time, the property was registered in the name of third person, i.e. Shri Gautam Krishna on 08.01.2015. Therefore, the burden heavily lies on the assessee company to establish that there was a valid sale of immovable property between the assessee and Smt. Awadh Kumari, the assessee- company in order

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

Appeal is allowed\nfor statistical purposes

Capital Gains at Rs.\n1,72,18,004/-\n(b) Rs. 91,61,983/- added after estimating income on the basis of gross\nreceipts, in the absence of books of accounts.\n(c) Rs. 8,85,666/- added on account of difference in income shown in\nreturn with that available in Form 26AS.\n2.2 Aggrieved with this action, the assessee

YADUNANDAN PRASAD (L/H OF SHASHI DEVI),PATNA vs. ITO,WARD- 6 (4A), PATNA

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthi

91, Jamaluddin Chak, Khagaul Danapur, Patna-801105, Bihar [PAN:DUQPD1165Q] -Vs.- Income Tax Officer,…………………………...….Respondent Ward-6(4A), Patna Appearances by: Shri Sadashiv Tiwari, Advocate, appeared on behalf of the assessee Shri Ajay Kr. Shukla, JCIT, Sr. D.R., appeared on behalf of the Revenue Date of concluding the hearing: November 20, 2024 Date of pronouncing the order: December

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

91 (Patna)/[2012] 340 ITR 90 (Patna)/[2012] 250 CTR 62 (Patna)[20- 05-2011]. However, the Ld. CIT(A) went through the assessment order and the submissions made by the assessee and found no merit and hence the ground relating to reopening was dismissed. The relevant extract of the findings from the order