CHHAYA DEVI,MUZAFFARPUR vs. NFAC, DELHI, DELHI

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 437/Pat/2024 Assessment Year: 2018-2019 Chhaya Devi,………….…………………….………Appellant New Area Sikandarpur, Muzaffarpur-842001, Bihar [Pan:Aakpd7640M] -Vs.- National Faceless Assessment Centre (Nfac)…………………………………………….....Respondent New Delhi Appearances By: Shri Sanjeev Kr. Anwar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue

house property, business and other sources and claimed deduction under section 10AA of the I.T. Act. A series of notices

RENU DEVI,PATNA vs. ITO, PATNA

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

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

House property. For that, on the fact & circumstances of the case, the learned (7) Addl/JCIT(A) has erred in Law and in confirming the order of the A.O who has failed to deduct

HARIHAR PRASAD,PATNA vs. ITO WARD 4 (4), PATNA

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

Bench: Shri George Mathan & Shri Rakesh Mishra

house but the deduction claimed under section 54F of the Act was not allowed. The entire amount of sale consideration of ₹2,41,50,000/- was added as capital gains on transfer of land without allowing any cost of acquisition and the total income of the assessee was assessed

DHARMENDRA KUMAR,PATNA vs. ITO WARD 4(2), PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 709/Pat/2024 Assessment Year: 2017-2018 Dharmendra Kumar,…………………...….………Appellant E/74, Krishna Building, Patliputra Road, Patna-800013, Bihar [Pan:Anppk4627D] -Vs.- Income Tax Officer,………………………...…….Respondent Ward-4(2), Patna, Lok Nayak Jai Prakash Bhawan, 4Th Floor, Dak Bunglow Chowk, Patna-800001, Bihar

deduction under chapter VI. The assessee derives income from house property and other sources. The case was selected for limited

SRIRAM ENTERPRISES,BHAGALPUR vs. ASST COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1, PATNA, PATNA

house property,\nprofit of ₹12,16,69,526/- from business and ₹1,12,438/- as income\nfrom other sources. There are two partners of the assessee-firm namely,\n1. Shri Shiv Kumar Agarwal and 2. Shri Roshan Kumar Agarwal. The\nreturn was selected for complete scrutiny under Computer Assisted\nScrutiny Selection (in short 'CASS') and statutory notices

SARIKA CHOUDHARY,PATNA vs. ACIT, CIRCLE-4, PATNA

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

Bench: Sonjoy Sarma & Sri Rakesh Mishra

deduction status, and appeal filing/hearing status and thereby got to know that the appeal was rejected by the appellate authority in a mechanical manner. The statutory period of 60 days was expiring on 28.04.2024 and in between the assessee approached her Counsel in the first week of February 2024 for filing of appeal before the Hon'ble Tribunal of Income

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

House and has erred in allowing deduction u/s 54 to the LTCG arising to the assessee. (iii) Ld. CIT(A) erred in accepting the claim of the assessee regarding the cost of construction of the Rupam Tower building. He also erred in accepting the actual period of construction of the building.” 3. The assessee has raised the following grounds

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]

property during relevant assessment year and capital gain accrued amounting to Rs. 7,01,29,667/- was shown during the year and deduction u/s 54F of Rs. 4,45,12,849/- was claimed in respect of acquisition of new house

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]

property during relevant assessment year and capital gain accrued amounting to Rs. 7,01,29,667/- was shown during the year and deduction u/s 54F of Rs. 4,45,12,849/- was claimed in respect of acquisition of new house

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]

property during relevant assessment year and capital gain accrued amounting to Rs. 7,01,29,667/- was shown during the year and deduction u/s 54F of Rs. 4,45,12,849/- was claimed in respect of acquisition of new house

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

property during relevant assessment year and capital gain accrued amounting to Rs. 7,01,29,667/- was shown during the year and deduction u/s 54F of Rs. 4,45,12,849/- was claimed in respect of acquisition of new house

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

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

property during relevant assessment year and capital gain accrued amounting to Rs. 7,01,29,667/- was shown during the year and deduction u/s 54F of Rs. 4,45,12,849/- was claimed in respect of acquisition of new house

SUNIL KUMAR SINGH,PATNA vs. ITO, WARD- 6 (1), PATNA

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

Bench: the sale of immovable properties on which long term capital gain was derived.

deduction u/s 54F of the Act. 6. For that the Ld. CIT(A), NFAC has erred in holding that construction of residential house was started before the sale of immovable properties

SMT. VEENA MISHRA THROUGH NITISH MISHRA,PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, the appeals in ITA No

Bench: Shri Duvvuru R. L. Reddy, Vice- & Shri Rajesh Kumar]

house wife and did not have any independent sources of income and investment and therefore in his opinion, the income of Smt. Veena Mishra was belonging to Dr. Jagannath Mishra so the income was assessed in the hands of assessee whereas the same was added protectively in the hands of Smt. Veena Mishra. The ld CIT(A) also upheld

DR. JAGANNATH MISHRA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, the appeals in ITA No

Bench: Shri Duvvuru R. L. Reddy, Vice- & Shri Rajesh Kumar]

house wife and did not have any independent sources of income and investment and therefore in his opinion, the income of Smt. Veena Mishra was belonging to Dr. Jagannath Mishra so the income was assessed in the hands of assessee whereas the same was added protectively in the hands of Smt. Veena Mishra. The ld CIT(A) also upheld

SMT. VEENA MISHRA THROUGH NITISH MISHRA,PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, the appeals in ITA No

Bench: Shri Duvvuru R. L. Reddy, Vice- & Shri Rajesh Kumar]

house wife and did not have any independent sources of income and investment and therefore in his opinion, the income of Smt. Veena Mishra was belonging to Dr. Jagannath Mishra so the income was assessed in the hands of assessee whereas the same was added protectively in the hands of Smt. Veena Mishra. The ld CIT(A) also upheld

SMT. VEENA MISHRA THROUGH NITISH MISHRA,PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, the appeals in ITA No

Bench: Shri Duvvuru R. L. Reddy, Vice- & Shri Rajesh Kumar]

house wife and did not have any independent sources of income and investment and therefore in his opinion, the income of Smt. Veena Mishra was belonging to Dr. Jagannath Mishra so the income was assessed in the hands of assessee whereas the same was added protectively in the hands of Smt. Veena Mishra. The ld CIT(A) also upheld

DR. JAGANNATH MISHRA THROUGH L/H NITISH MISHRA,PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, the appeals in ITA No

Bench: Shri Duvvuru R. L. Reddy, Vice- & Shri Rajesh Kumar]

house wife and did not have any independent sources of income and investment and therefore in his opinion, the income of Smt. Veena Mishra was belonging to Dr. Jagannath Mishra so the income was assessed in the hands of assessee whereas the same was added protectively in the hands of Smt. Veena Mishra. The ld CIT(A) also upheld