ACIT, CENTRAL CIRCLE-2, PATNA vs. NUZHAT NASREEN, L/H AHMAD ASHFAQUEKARIM OF NUZHAT NASREEN, 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) &

House No. B-76, Khesara No. 635/245, Village Jasola, New Delhi-110025 construction is in progress but name of the owner of the property could not be ascertained from local enquiry. • Shri Pratap Singh, Rajesh Kr. And Ranveer Kr. Singh (all sons of Moolchand Chauhan) could not be traced on the address as furnished by the assessee. • Shri

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) &

House No. B-76, Khesara No. 635/245, Village Jasola, New Delhi-110025 construction is in progress but name of the owner of the property could not be ascertained from local enquiry. • Shri Pratap Singh, Rajesh Kr. And Ranveer Kr. Singh (all sons of Moolchand Chauhan) could not be traced on the address as furnished by the assessee. • Shri

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

2(47) and Interpreted in a manner prejudicial to the interest of the Assessee. (6) For that, on the fact & circumstances of the case, the learned Commissioner of Income Tax (Appeal) has erred in Law in not allowing the benefit of Section 54 of the Income Tax Act even though the proceeds are reinvested in the acquisition of a 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]

144 of the Act are applicable only when the assessee does cooperate and does not furnish any details/information and then it does not require to issue any notice u/s 143(2) of the Act but the facts in the instant case are different. We therefore do not find any infirmity in the order of Ld. CIT(A) and accordingly same

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]

144 of the Act are applicable only when the assessee does cooperate and does not furnish any details/information and then it does not require to issue any notice u/s 143(2) of the Act but the facts in the instant case are different. We therefore do not find any infirmity in the order of Ld. CIT(A) and accordingly same

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]

144 of the Act are applicable only when the assessee does cooperate and does not furnish any details/information and then it does not require to issue any notice u/s 143(2) of the Act but the facts in the instant case are different. We therefore do not find any infirmity in the order of Ld. CIT(A) and accordingly same

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]

144 of the Act are applicable only when the assessee does cooperate and does not furnish any details/information and then it does not require to issue any notice u/s 143(2) of the Act but the facts in the instant case are different. We therefore do not find any infirmity in the order of Ld. CIT(A) and accordingly same

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]

144 of the Act are applicable only when the assessee does cooperate and does not furnish any details/information and then it does not require to issue any notice u/s 143(2) of the Act but the facts in the instant case are different. We therefore do not find any infirmity in the order of Ld. CIT(A) and accordingly same

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

In the result, the appeal is dismissed

Bench: Shri George Mathan & Shri Rakesh Mishra

2. For that the Ld. CIT(A), NFAC has erred in holding that the impugned order has not been passed u/s 144 and that the mentioning of section 144 in last para of the assessment order is an inadvertent mistake which is required to be ignored whereas the fact remains that the impugned order has been passed u/s 144

SONAM RAJ,NEW DELHI vs. ITO, WARD-6(2), PATNA

In the result, both the appeals are treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.02/Pat/2022 Assessment Years: 2015-16 Vibhuti Bhushan Sinha………………………….....…...……………....Appellant C-601, Shivam Apartment, Virmeshwar Nagar, Dwarka, Gujrat-361335. [Pan: Aigps7118D] Vs. Ito, Ward-6(2), Patna…..….................................................…..…..... Respondent I.T.A. No.03/Pat/2022 Assessment Years: 2016-17 Sonam Raj…………..………………………….....…...……………....Appellant W/O Shri Deepak Verma, 2Nd Floor, House No.101, Pocket-52, Chittaranjan Park, New Delhi – 110019. [Pan: Dfsps6397E] Vs. Ito, Ward-6(2), Patna…..….................................................…..…..... Respondent Appearances By: Shri Sudipta Sannigrahi, Ca, Appeared On Behalf Of The Appellant. Shri Sushil Kr. Mishra, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 28, 2024 Date Of Pronouncing The Order : August 12, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By Two Different Assessees Against The Separate Orders Dated 30.04.2021 & 01.03.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To

House No.101, Pocket-52, Chittaranjan Park, New Delhi – 110019. [PAN: DFSPS6397E] vs. ITO, Ward-6(2), Patna…..….................................................…..…..... Respondent Appearances by: Shri Sudipta Sannigrahi, CA, appeared on behalf of the appellant. Shri Sushil Kr. Mishra, JCIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : May 28, 2024 Date of pronouncing the order : August 12, 2024 आदेश / ORDER

VIBHUTI BHUSHAN SINHA,DWARKA vs. ITO, WARD-6(2), PATNA

In the result, both the appeals are treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.02/Pat/2022 Assessment Years: 2015-16 Vibhuti Bhushan Sinha………………………….....…...……………....Appellant C-601, Shivam Apartment, Virmeshwar Nagar, Dwarka, Gujrat-361335. [Pan: Aigps7118D] Vs. Ito, Ward-6(2), Patna…..….................................................…..…..... Respondent I.T.A. No.03/Pat/2022 Assessment Years: 2016-17 Sonam Raj…………..………………………….....…...……………....Appellant W/O Shri Deepak Verma, 2Nd Floor, House No.101, Pocket-52, Chittaranjan Park, New Delhi – 110019. [Pan: Dfsps6397E] Vs. Ito, Ward-6(2), Patna…..….................................................…..…..... Respondent Appearances By: Shri Sudipta Sannigrahi, Ca, Appeared On Behalf Of The Appellant. Shri Sushil Kr. Mishra, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 28, 2024 Date Of Pronouncing The Order : August 12, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By Two Different Assessees Against The Separate Orders Dated 30.04.2021 & 01.03.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To

House No.101, Pocket-52, Chittaranjan Park, New Delhi – 110019. [PAN: DFSPS6397E] vs. ITO, Ward-6(2), Patna…..….................................................…..…..... Respondent Appearances by: Shri Sudipta Sannigrahi, CA, appeared on behalf of the appellant. Shri Sushil Kr. Mishra, JCIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : May 28, 2024 Date of pronouncing the order : August 12, 2024 आदेश / ORDER

SHARDINDU PRASAD SINGH,PATNA vs. ITO, WARD-6(4), PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

144 read with section 147 of the Income Tax Act, 1961 and its confirmation by the learned Commissioner of Income Tax (Appeals) in his order U/s 250 by dismissing the appellant 1st appeal is bad in law and also contrary to facts of the case and both the learned authorities below by their order determined the total income

KAMLESH KUMAR,PATNA vs. ITO WARD- 6 (4), PATNA

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

Property Act, 1882,\nthus the capital Gain as assumed, ascertained and computed/calculated\nhypothetically by the Ld. A.O. only on the basis of so called development\nagreement and possibility of fulfilment of terms and conditions thereof has\ncaused miscarriage of justice which cannot be sustainable under the\nprovisions of law.\nAnd, in support of the above facts

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

2. Section 55. I have purchased land in year 1977 for Rs. 9500. However my cost of acquisition should be taken as lower of stamp duty value and ITA No.: 18/PAT/2025 Assessment Year: 2013-14 Lalmuni Devi. FMV as on 01-04-2001, which comes Rs. 3050000. And at the same time indexation was not allowed. 3. Cost of improvement

MINTU RANI,PATNA vs. ASSESSEMENT UNIT, INCOME TAX DEPARTMENT, DELHI

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

Bench: Shri George Mathan & Shri Rakesh Mishra

144 of the Act, vide order dated 20-03-2024 at an income of Rs 1,15,11,871/- against the returned income of Rs. 2,22,280/- by making additions as detailed under; Sl. Particulars Amount (Rs) Amount (Rs) No. i. Updated returned Income 222280 ii. Additions Made a. Alleged unexplained investment in immovable 3751000 property. b. Alleged unexplained

VIDYA SAGAR SINGH HUF THROUGH KARTA SANTOSH KUMAR SINGH,PATNA vs. ITO, WARD- 6 (4), PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 251 by Finance (2) Act, 2024 w.e.f. 01/10/2024. 7. For that the other grounds, if any, shall be urged at the time of hearing of the appeal.” 3. Brief facts of the case are that the assessee derives income from House Property and other sources for AY 2017-18. The return of income was filed on 28.03.2018 showing total

VIJAYA SINGH,PATNA vs. INCOME TAX OFFICER, WARD - 6(1), PATNA, PATNA, BIHAR

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 519/Pat/2024 Assessment Year: 2018-2019 Vijaya Singh,…………………………...….………Appellant M-55/22A, S.K. Nagar, Patna-800001, Bihar [Pan:Asups6086N] -Vs.- Income Tax Officer,………………………......Respondent Ward-6(1), Patna, Lok Nayak Jay Prakash Bhawan, Dak Bunglow Road, Patna-800001, Bihar

house property’ and the assessee has also declared the agricultural income of Rs.39,45,200/- during the FY under consideration. As the assessee failed to establish the agriculture income as claimed by her in the return of income, therefore, it was concluded that the agricultural income shown by the assessee is nothing but unexplained money. The amount of Rs.39

MEENA GUPTA,PATNA, BIHAR vs. ITO, LOK NAYAK BHAWAN

In the result, the appeal of the assessee is allowed for statistical purposes and the Stay Application filed by the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rakesh Mishrai.T.A. No. 506/Pat/2025 Assessment Year: 2016-2017 & S.A. No. 15/Pat/2025 (In Ita No. 506/Pat/2025) Assessment Year: 2016-2017 Meena Gupta,……………...……………..……..Appellant House No. 9/N3, Road No. 11, Rajendra Nagar, Rajendra Nagar S.O., (Patna), Sampatchak, Patna-800016, Bihar [Pan:Addpg7557N] -Vs.- Income Tax Officer,…………………………....Respondent Ward-5(1), Patna, Lok Nayak Jaiprakash Bhawan, Dakbunglow Chauraha, Patna-800001, Bihar

144 of the Act was issued on 23.02.2022 against which the assessee did not reply which led to passing of order under section 147 of the Income Tax Act, 1961 on 15.03.2022. As per department findings, the assessee has purchased a property amounting to Rs.54,00,000/- during the assessment year, whose government rate was Rs.1,31,25,000/-. Since