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6 results for “house property”+ Section 200clear

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Key Topics

Section 1487Addition to Income5Section 142(1)4Section 684House Property4Section 143(3)3Section 2632Section 143(2)2Section 2502

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

In the result, the appeal of the assessee is allowed

ITA 384/PAT/2024[2011-12]Status: DisposedITAT Patna23 Feb 2026AY 2011-12
Section 133(6)Section 148Section 2(47)(v)Section 50C

200/-\n8) Total value of consideration of property (higher of 6 & 7 applicable Fs.1,33,85,300/-\nas per Section 50C of the Income Tax Act, 1951)\n9) Less: Indexed cost of land\n10) Long Term Capital Gain for tax purpose 1,33,85,300/-\nThe Id. CIT (A) in the appellate proceedings dismissed the appeal of\nthe assessee

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

Appeal is allowed\nfor statistical purposes

ITA 283/PAT/2024[2017-18]Status: DisposedITAT Patna
Section 69A2
Long Term Capital Gains2
Unexplained Cash Credit2
04 Feb 2025
AY 2017-18
Section 143(3)Section 250

200 X 264/184)\nclaimed by the appellant in its return of income for the purpose of long term capital\ngain and taxing the same as capital gain, notwithstanding the fact that the\nappellant has given sufficient documentary evidences before the Id assessing\nofficer to substantiate the claim of cost of improvement.\n10. For that the Id. Commissioner of Income

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

ITA 519/PAT/2024[2018-19]Status: DisposedITAT Patna28 Jul 2025AY 2018-19

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

Section 115BSection 142(1)Section 143(1)Section 143(2)Section 272A(1)(d)Section 69A

200/-. The case was selected for scrutiny through CASS and notice under section 143(2) of the Act was issued on 22.09.2019 and served upon the assessee within statutory period. The case was transferred to the Regional Assessment Unit for completing the assessment under the Faceless Assessment Scheme, 2019 on 13.10.2020. Notices under section

PIONEER EDUCATION SOCIETY,HARYANA vs. ITO, PATNA

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

ITA 406/PAT/2024[2017-18]Status: DisposedITAT Patna29 Apr 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 430/Pat/2024 Assessment Year: 2017-2018 Jaya Singh,………………………………….………Appellant 6-B/9, North Shrikrishnapuri, Patna-800013, Bihar [Pan:Bfxps2289J] -Vs.- Deputy Commissioner, Assistant Commissioner, Circle-1, Bhagalpur,………………………….....Respondent Bhagalpur, Bihar Appearances By: Shri Ranjeet Kr. Singh, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue

Section 142(1)Section 147Section 148Section 68

house property and income from other sources. The assessee filed her return of income for the Ay 2017-18 on 31.10.2017 declaring total income of Rs.37,76,200/-. Information was received from DDIT (Inv.), Unit-2, Patna, through insight portal on 24.03.2021, wherein it was found that the assessee deposited cash aggregating to Rs.3,07,75,500/- in PNB during

JAYA SINGH,PATNA vs. DC,AC CIRCLE-1, BHAGALPUR, BHAGALPUR, BIHAR

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

ITA 430/PAT/2024[2017-18]Status: DisposedITAT Patna29 Apr 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 430/Pat/2024 Assessment Year: 2017-2018 Jaya Singh,………………………………….………Appellant 6-B/9, North Shrikrishnapuri, Patna-800013, Bihar [Pan:Bfxps2289J] -Vs.- Deputy Commissioner, Assistant Commissioner, Circle-1, Bhagalpur,………………………….....Respondent Bhagalpur, Bihar Appearances By: Shri Ranjeet Kr. Singh, Advocate, Appeared On Behalf Of The Assessee Rinku Singh, Cit (D.R.), Appeared On Behalf Of The Revenue

Section 142(1)Section 147Section 148Section 68

house property and income from other sources. The assessee filed her return of income for the Ay 2017-18 on 31.10.2017 declaring total income of Rs.37,76,200/-. Information was received from DDIT (Inv.), Unit-2, Patna, through insight portal on 24.03.2021, wherein it was found that the assessee deposited cash aggregating to Rs.3,07,75,500/- in PNB during

AJAY KUMAR,PATNA vs. PR. CIT-1, PATNA

In the result, the appeal of the assessee is allowed

ITA 29/PAT/2022[2015-16]Status: DisposedITAT Patna17 Oct 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

Section 143(2)Section 143(3)Section 263

house property and income from other source, namely interest etc. As observed above, the ld. Assessing Officer has examined all these details and thereafter finalized the assessment. 4. The ld. Pr. Commissioner on perusal of the assessment record formed an opinion that assessment order is suffering from an apparent error and, therefore, it has caused a prejudice to the interest