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) &

5 that the demand 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 10 of assessee that copies of the diaries be provided to him is fair and just but this office is not in a position to provide the same to him and on the other hand

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) &

5 that the demand 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 10 of assessee that copies of the diaries be provided to him is fair and just but this office is not in a position to provide the same to him and on the other hand

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) &

5 that the demand 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 10 of assessee that copies of the diaries be provided to him is fair and just but this office is not in a position to provide the same to him and on the other hand

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

23,575/- and entered into a 1 Renu Devi development agreement with Aparna Architect and Engicons Pvt. Ltd. (Builder/Developer) vide Development Agreement 10772 on the same day dated 05/12/2015. The assessee had no taxable income during the Assessment year 2016-17 and hence no regular return was filed by the assessee for the Assessment year 2016-17. The ld. Assessing

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

House property as per provisions of the joint Land Development agreement. 14. Without prejudice to the above, even if for argument sake, the date of execution and/or registration of the agreement is treated as the date of transfer even then the learned Assessing Officer erred in the manner of computing of the capital gains which is not in the mode

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]

5. In the case of Sanjeev Aggarwal Vs. DCIT [2016] 70 taxmann.com 265(Chandigarh-Trib.) the Hon'ble Chandigarh Tribunal has held that where theAssessing Officer passed an order under section 147 read with section 143(3)of the act for making assessment without issuing notice under section 143(2) ofthe Act, it would be invalid

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]

5. In the case of Sanjeev Aggarwal Vs. DCIT [2016] 70 taxmann.com 265(Chandigarh-Trib.) the Hon'ble Chandigarh Tribunal has held that where theAssessing Officer passed an order under section 147 read with section 143(3)of the act for making assessment without issuing notice under section 143(2) ofthe Act, it would be invalid

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]

5. In the case of Sanjeev Aggarwal Vs. DCIT [2016] 70 taxmann.com 265(Chandigarh-Trib.) the Hon'ble Chandigarh Tribunal has held that where theAssessing Officer passed an order under section 147 read with section 143(3)of the act for making assessment without issuing notice under section 143(2) ofthe Act, it would be invalid

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]

5. In the case of Sanjeev Aggarwal Vs. DCIT [2016] 70 taxmann.com 265(Chandigarh-Trib.) the Hon'ble Chandigarh Tribunal has held that where theAssessing Officer passed an order under section 147 read with section 143(3)of the act for making assessment without issuing notice under section 143(2) ofthe Act, it would be invalid

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]

5. In the case of Sanjeev Aggarwal Vs. DCIT [2016] 70 taxmann.com 265(Chandigarh-Trib.) the Hon'ble Chandigarh Tribunal has held that where theAssessing Officer passed an order under section 147 read with section 143(3)of the act for making assessment without issuing notice under section 143(2) ofthe Act, it would be invalid

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

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

23, 2025 Date of pronouncing the order: July 22, 2025 O R D E R The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 20th November 2023 passed for Assessment Year 2017-18. 1 Dharmendra Kumar 2. The appeal is time barred

GANADHIPATI CONSTRUCTION PRIVATE LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

5 to 10 04 Case gist-ANN-C3 11 to 17 05 Online service of order- ANN-1 18 to 24 06 Proposal for revision of order u/s 263-ANN-2 25 to 26 07 Form no.36 -ANN-3 27 to 44 08 Show cause notice- ANN-4 45 to 249 09 Reply of assessee

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL , PATNA

In the result, all the appeals of the assessee bearing

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

5 to 10 04 Case gist-ANN-C3 11 to 17 05 Online service of order- ANN-1 18 to 24 06 Proposal for revision of order u/s 263-ANN-2 25 to 26 07 Form no.36 -ANN-3 27 to 44 08 Show cause notice- ANN-4 45 to 249 09 Reply of assessee

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

5 to 10 04 Case gist-ANN-C3 11 to 17 05 Online service of order- ANN-1 18 to 24 06 Proposal for revision of order u/s 263-ANN-2 25 to 26 07 Form no.36 -ANN-3 27 to 44 08 Show cause notice- ANN-4 45 to 249 09 Reply of assessee

GANADHIPATI CONSTRUCTION PVT LTD,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

5 to 10 04 Case gist-ANN-C3 11 to 17 05 Online service of order- ANN-1 18 to 24 06 Proposal for revision of order u/s 263-ANN-2 25 to 26 07 Form no.36 -ANN-3 27 to 44 08 Show cause notice- ANN-4 45 to 249 09 Reply of assessee

GANADHIPATI CONSTRUCTION PRIVATE LIMITED,PATNA vs. PCIT, CENTRAL, PATNA

In the result, all the appeals of the assessee bearing

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

5 to 10 04 Case gist-ANN-C3 11 to 17 05 Online service of order- ANN-1 18 to 24 06 Proposal for revision of order u/s 263-ANN-2 25 to 26 07 Form no.36 -ANN-3 27 to 44 08 Show cause notice- ANN-4 45 to 249 09 Reply of assessee

YOGENDRA PRASAD SHARMA,PATNA vs. DC/AC CIRCLE-6, , PATNA

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.06/Pat/2025 Assessment Year: 2017-18 Yogendra Prasad Sharma………………………………………..………….……Appellant 0 Matukdhari Niwas, West Boring Canal Road Boring Road, Patna-800001. [Pan: Aoppd7881R] Vs. Dc/Ac, Circle-6, Patna……..……....….….. ……………….........……...…..…..Respondent Appearances By: Shri Sagar Warsi, Ar, Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit - Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 06, 2025 Date Of Pronouncing The Order : February 10, 2025 Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against An Order Dated 30.05.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. At The Outset, The Registry Has Informed That There Is A Delay Of 160 Days In Filing The Present Appeal. The Assessee Filed An Application For Condonation Of Delay Stating Reasons For Such Delay. After Considering The Application, We Find Reasonable Cause & The Delay Was Not Intentional. We, Therefore, Condone The Delay In Filing The Appeal & Adjudicate The Appeal On Merits Of The Case. 3. Brief Facts Of The Case Are That The Assessee Is An Individual & Filed His Return Of Income By Declaring Total Income Of Rs.11,32,280/-

section 143(3) (Attachment No.1). In the said order, it was alleged for imposition of tax payment of s.12,26,547/. Facts of the Case: 1. I, Yogendra Prasad Sharma, with all my brothers together, we hold 71 Bigha Agricultural Land. These lands are having healthy 2 crop season for many years. For this purpose, we have submitted: a. Family