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

234B & 234C of the Income Tax Act, 1961. b. The other grounds of appeal here under are urged without prejudice to one another: 1. On the facts & circumstances of the case, the order of the learned Assessing Officer is without jurisdiction and is void ab-initio as he has erred in initiating proceedings u/s 147 148 without existence

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

234B should not be levied” 3. Brief facts of the case are that the assessee is an individual and had not filed any return of income for the year under consideration despite entering into and registering a Land Development Agreement with House-Con Consultant & Developer during the FY 2012-13 relevant to the AY 2013-14. Therefore, the case

VEENA MISHRA THROUGH NITISH MISHRA,PATNA vs. ACIT, CENT.CIR-1, PATNA, PATNA

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

section 234A, 234B and 234C of the income tax Act, 1961 on the total income as computed in the orders of assessment and Ld. CIT Appeal erred in confirming the same. 15. For that the order of the assessment so passed by the assessing officer and the appellate order passed by the Ld. CIT Appeal is otherwise arbitrary and illegal

VISHWAMBHAR CHAUDHARI,KATIHAR vs. ITO, WARD-1(5), KATIHAR

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

property sold was agricultural land and any\ngains on the same was exempt under provision of section 10(37) of the L. T. Act,\n1961. Before the department the assessee duly filed copy of impugned sale deed.\nWithout prejudice to above, the learned Assessing Officer has erred in allowing\ncost of improvement at the rate of Rs. 7500/- per katha

ACIT, CENTRAL CIRCLE-1, PATNA vs. SONAMOTI AGROTECH PVT LTD, PATNA

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

Housing of Hon’ble Karnataka High Court. He also relied upon the judgment of the Hon’ble Kerala High Court in the case of E.N. Gopakumar –vs.- CIT reported in 390 ITR 131. 6. Ld. Counsel for the assessee while impugned the order of the ld. CIT(Appeals) on this fold submitted that the assessee is not disputing about