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

Appeal is allowed\nfor statistical purposes

Section 270A of the Act.\n13. For that the appellant shall place any other point/points at the time of hearing\nof the appeal.\"\n3. On the last date of hearing, none appeared on behalf of the assessee,\nhowever, it was deemed fit to dispose of this matter with the help of Ld.\nDR.\n3.1 The Ld. DR took us through

RANI DEVI,PATNA vs. INCOME TAX OFFICER, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

disallowed the claim of Rs.50,000/- under chapter VIA of the Act on account of non-submission/evidence filed by the assessee. Finally, the ld. Assessing Officer determined the total assessed income of the assessee at Rs.51,39,945/- and initiated penalty proceedings under section 270A of the Act. 6. Aggrieved with the assessment order, the assessee filed an appeal

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

In the result, the appeal is dismissed

Bench: Shri George Mathan & Shri Rakesh Mishra

3 pertain to addition of Rs. 2,58,34,383/- as long term capital gain by disallowing the claim of deduction u/s 54. The details of the order of AO and basis of disallowance discussed in paras 5 to 5.4. 6.1.1 The appellant has filed a detailed submission. The first 7 pages of the submission discuss the AO's order