ACIT, CENTRAL CIRCLE-2, PATNA vs. M/S AL-KARIM EDUCATIONAL TRUST, PATNA

In the result, all the appeals of the revenue i

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. Nos. 67 & 68/Pat/2021 Assessment Years: 2013-14 & 2014-15 Acit, Central Circle-2, Patna Vs. M/S. A1-Karim Educational Trust Katihar Lane, Bailey Road, Khajpura Patna-800014 (Pan: Aaatm6309G) (Appellant) (Respondent) &

13. We have heard rival contentions and perused the records placed before us. The assessee is an educational trust running I.T.A. No. 67 & 68/Pat/2021, M/s. Al-Karim Educational Trust 69 & 70/Pat/2021 Nuzhat Nasreen & A.A. Karim Assessment Year: 2013-14 & 2014-15 19 private medical college under the name of Katihar Medical College & Hospital. Based on the information, police authorities raided

ACIT CENTRAL CIRCLE-2, PATNA vs. AHMAD ASHFAQUE KARIM, PATNA

In the result, all the appeals of the revenue i

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. Nos. 67 & 68/Pat/2021 Assessment Years: 2013-14 & 2014-15 Acit, Central Circle-2, Patna Vs. M/S. A1-Karim Educational Trust Katihar Lane, Bailey Road, Khajpura Patna-800014 (Pan: Aaatm6309G) (Appellant) (Respondent) &

13. We have heard rival contentions and perused the records placed before us. The assessee is an educational trust running I.T.A. No. 67 & 68/Pat/2021, M/s. Al-Karim Educational Trust 69 & 70/Pat/2021 Nuzhat Nasreen & A.A. Karim Assessment Year: 2013-14 & 2014-15 19 private medical college under the name of Katihar Medical College & Hospital. Based on the information, police authorities raided

VINOD YADAV,PATNA vs. ITO, WARD- 6 (3), PATNA

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

13-02-2003], however, the\nfacts are distinguishable as in that case the substantial payments were\nmade at the time of execution of joint development agreement.\n2.2. After hearing the rival contentions and perusing the materials\navailable on record, we find that the assessee has entered into a Land\nDevelopment Agreement with the builder as stated hereinabove and\nbuilder

HARI NARAYAN GUPTA (HUF),PATNA vs. ITO, WARD- 6 (5), PATNA

In the result, the appeal of the assessee is allowed

13-02-2003], however,\nthe facts are distinguishable as in that case the substantial payments\nwere made at the time of execution of joint development agreement.\nAfter hearing the rival contentions and perusing the materials\navailable on record, we find that the assessee has entered into a\nLand Development Agreement with the builder as stated hereinabove\nand builder has been

GRAM NIRMAN MANDAL,NAWADA vs. DC/AC EXEMPTION, CIR, PATNA, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

13) For that, other grounds if any would be urged at the time of hearing” 3. None appeared on behalf of the assessee at the time of hearing of the appeal, therefore, we have decided to dispose of the same after ITA No.: 336/PAT/2025 Assessment Year: 2018-19 Gram Nirman Mandal hearing the ld. Departmental Representative and perusing the material