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37 results for “house property”+ Section 250(6)clear

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Key Topics

Section 25033Section 143(3)29Section 26325Addition to Income23Section 14717Section 54F14Section 14412Section 142(1)11Section 14811Natural Justice

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

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

ITA 16/PAT/2025[2015-16]Status: DisposedITAT Patna25 Jun 2025AY 2015-16

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 144Section 147Section 250

property, which is wrong, illegal and unjustified. 5. For that the learned NFAC has erred in the facts and circumstances of the case in confirming the action of the AO in making addition of Rs 72,54,686/- on account of alleged deposits in the bank accounts, which is wrong, illegal and unjustified. 6. For that the learned NFAC

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

In the result, all the appeals of the revenue i

ITA 70/PAT/2021[2014-15]Status: Disposed

Showing 1–20 of 37 · Page 1 of 2

11
Condonation of Delay8
Capital Gains7
ITAT Patna
25 Jul 2024
AY 2014-15

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) &

For Appellant: Shri Sudipta Sannigrahi, C.AFor Respondent: Smt. Rinku Singh, CIT D/R
Section 250

250 of the Income Tax Act, 1961 (“the Act’), for Assessment Years 2013-14 and 2014-15 (ITA Nos. 67 &68/Pat/2021) and Assessment Years 2014-15 (ITA No. 69 & 70/Pat/2021). As the issues raised are common and facts are identical, we dispose of all these appeals by this consolidated order for the sake of convenience. First we take

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

In the result, all the appeals of the revenue i

ITA 67/PAT/2021[2013-14]Status: DisposedITAT Patna25 Jul 2024AY 2013-14

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) &

For Appellant: Shri Sudipta Sannigrahi, C.AFor Respondent: Smt. Rinku Singh, CIT D/R
Section 250

250 of the Income Tax Act, 1961 (“the Act’), for Assessment Years 2013-14 and 2014-15 (ITA Nos. 67 &68/Pat/2021) and Assessment Years 2014-15 (ITA No. 69 & 70/Pat/2021). As the issues raised are common and facts are identical, we dispose of all these appeals by this consolidated order for the sake of convenience. First we take

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

In the result, all the appeals of the revenue i

ITA 68/PAT/2021[2014-15]Status: DisposedITAT Patna25 Jul 2024AY 2014-15

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) &

For Appellant: Shri Sudipta Sannigrahi, C.AFor Respondent: Smt. Rinku Singh, CIT D/R
Section 250

250 of the Income Tax Act, 1961 (“the Act’), for Assessment Years 2013-14 and 2014-15 (ITA Nos. 67 &68/Pat/2021) and Assessment Years 2014-15 (ITA No. 69 & 70/Pat/2021). As the issues raised are common and facts are identical, we dispose of all these appeals by this consolidated order for the sake of convenience. First we take

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

ITA 69/PAT/2021[2014-15]Status: DisposedITAT Patna25 Jul 2024AY 2014-15

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) &

For Appellant: Shri Sudipta Sannigrahi, C.AFor Respondent: Smt. Rinku Singh, CIT D/R
Section 250

250 of the Income Tax Act, 1961 (“the Act’), for Assessment Years 2013-14 and 2014-15 (ITA Nos. 67 &68/Pat/2021) and Assessment Years 2014-15 (ITA No. 69 & 70/Pat/2021). As the issues raised are common and facts are identical, we dispose of all these appeals by this consolidated order for the sake of convenience. First we take

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

In the result, the appeal is dismissed

ITA 715/PAT/2024[2017-18]Status: DisposedITAT Patna06 Jun 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 144Section 250Section 250(2)Section 48Section 54Section 54F

250(2) of the Act read with Sub-section (6B) and the guidelines prescribed in the Faceless Appeal Scheme, 2021 vide notification dated 28.12.2021. 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

HARIHAR PRASAD,PATNA vs. ITO WARD 4 (4), PATNA

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

ITA 268/PAT/2023[2017-18]Status: DisposedITAT Patna20 Nov 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 250Section 54BSection 54FSection 96

250 of the Income Tax Act. 3. For that the computation of capital gain and levy of tax against the appellant of Rs.2,41,50,000/- is bad and illegal in view of the fact that as per the notification/press release issued by the executive engineer, PWD, Hilsa, Nalanda, the land in question was of agriculture i.e., Dhanhar

KRIPA SHANKER,PATNA vs. INCOME TAX OFFICER, WARD 4(1), PATNA

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

ITA 117/PAT/2025[2014-15]Status: DisposedITAT Patna12 Nov 2025AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(2)Section 148Section 250Section 54

property as on 01/04/2001. The entire sale ITA No.: 117/PAT/2025 Assessment Year: 2014-15 Kripa Shanker. consideration had been invested in the construction of house and therefore, no capital gains was chargeable as per the provisions of section 54F of the Act. As regards the delay in filing the appeal, it was submitted that the assessee was not aware that

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

ITA 336/PAT/2025[2018-19]Status: DisposedITAT Patna27 Nov 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 10Section 11Section 143(3)Section 250

house property. The total income was assessed at ₹ 3,16,98,714/-. 5. Aggrieved with the assessment order, the assessee filed an appeal before the ld. CIT(Appeals), who considered the facts of the case and noted that despite issuing four notices for hearing, no reply was filed, therefore, the appeal was dismissed on account of non-prosecution. 6. Aggrieved

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

ITA 630/PAT/2024[2016-17]Status: DisposedITAT Patna15 Oct 2025AY 2016-17

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 144Section 147Section 250Section 271(1)(c)

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 of the appellant at 1,24,95,128/- by making unauthorized addition on account of long term capital gains and consequently raising tax demand

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

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

ITA 147/PAT/2025[2015-16]Status: DisposedITAT Patna07 Aug 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraι.Τ.Α. No.: 147/Pat/2025

Section 144Section 250

250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AY 2015-16 dated 27.01.2025, which has been passed against the assessment order u/s 144 r.w.s. 147 of the Act, dated 26.02.2019. Page 2 Ι.Τ.Α. No.: 147/PAT/2025 Assessment Year: 2015-16 Kamlesh Kumar. 2. The assessee is in appeal before the Tribunal raising

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

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

ITA 2/PAT/2022[2015-16]Status: DisposedITAT Patna12 Aug 2024AY 2015-16

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

Section 144Section 147Section 148Section 250

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

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

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

ITA 3/PAT/2022[2016-17]Status: DisposedITAT Patna12 Aug 2024AY 2016-17

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

Section 144Section 147Section 148Section 250

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

USHASHREE DEVI,BHAGALPUR vs. PR.CIT-1, PATNA

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

ITA 42/PAT/2021[2017-18]Status: DisposedITAT Patna22 Jul 2024AY 2017-18

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 42/Pat/2021 Assessment Year: 2017-18 Ushashree Devi, Sabjee Chowk, Barari, Bhagalpur - 812003 [Pan: Aeppd6663K] ……….......................…...……………....Appellant Vs. Principal Commissioner Of Income Tax, Patna – 1, Central Revenue Building, Birchand Patel Marg, Patna - 800001 ............…..........................…..…..... Respondent

Section 142(1)Section 147Section 148Section 151Section 250Section 69A

250 of the Income Tax Act, 1961 (in short the ‘Act’) by the National Faceless Appeal Centre (NFAC), Delhi, dated 27.04.2021 arising out of Assessment Order dated 11.03.2019, passed under Section 147/143(3) of the Act. 2. The Assessee has raised the following grounds of appeal: “1. For that the orders as passed by the lower authorities of Income

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

In the result, all the appeals of the assessee bearing

ITA 360/PAT/2024[2021-22]Status: DisposedITAT Patna16 Oct 2024AY 2021-22

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

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

250 to 256 10 Reply of Notice u/s 142(1)- ANN-6 257 11 Reply of notice u/s 142(1)- ANN-7 258 to 284 12 Reply of notice u/s 142(1) -ANN-8 285 to 319 13 Reply of assessee-ANN-9 321 to 351 14 Order sheet details-ANN-10 352 to 354 15 355 to 366 Statement

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

In the result, all the appeals of the assessee bearing

ITA 357/PAT/2024[2018-19]Status: DisposedITAT Patna16 Oct 2024AY 2018-19

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

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

250 to 256 10 Reply of Notice u/s 142(1)- ANN-6 257 11 Reply of notice u/s 142(1)- ANN-7 258 to 284 12 Reply of notice u/s 142(1) -ANN-8 285 to 319 13 Reply of assessee-ANN-9 321 to 351 14 Order sheet details-ANN-10 352 to 354 15 355 to 366 Statement

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

In the result, all the appeals of the assessee bearing

ITA 358/PAT/2024[2019-20]Status: DisposedITAT Patna16 Oct 2024AY 2019-20

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

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

250 to 256 10 Reply of Notice u/s 142(1)- ANN-6 257 11 Reply of notice u/s 142(1)- ANN-7 258 to 284 12 Reply of notice u/s 142(1) -ANN-8 285 to 319 13 Reply of assessee-ANN-9 321 to 351 14 Order sheet details-ANN-10 352 to 354 15 355 to 366 Statement

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

In the result, all the appeals of the assessee bearing

ITA 359/PAT/2024[2020-21]Status: DisposedITAT Patna16 Oct 2024AY 2020-21

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

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

250 to 256 10 Reply of Notice u/s 142(1)- ANN-6 257 11 Reply of notice u/s 142(1)- ANN-7 258 to 284 12 Reply of notice u/s 142(1) -ANN-8 285 to 319 13 Reply of assessee-ANN-9 321 to 351 14 Order sheet details-ANN-10 352 to 354 15 355 to 366 Statement

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

In the result, all the appeals of the assessee bearing

ITA 356/PAT/2024[2017-18]Status: DisposedITAT Patna16 Oct 2024AY 2017-18

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

Section 133(6)Section 142(1)Section 143(3)Section 153CSection 263

250 to 256 10 Reply of Notice u/s 142(1)- ANN-6 257 11 Reply of notice u/s 142(1)- ANN-7 258 to 284 12 Reply of notice u/s 142(1) -ANN-8 285 to 319 13 Reply of assessee-ANN-9 321 to 351 14 Order sheet details-ANN-10 352 to 354 15 355 to 366 Statement

LALMUNI DEVI,PATNA vs. ITO, PATNA

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

ITA 18/PAT/2025[2013-14]Status: DisposedITAT Patna18 Nov 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 133(6)Section 144Section 147Section 148Section 234ASection 234BSection 250Section 48Section 50CSection 55

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2013-14 dated 18.11.2024. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. Section 48. Capital gain was wrongly calculated. My sale consideration was Rs. 6060816 while in assessment order it was wrongly calculated