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5 results for “house property”+ Section 251clear

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Key Topics

Section 25010Section 54F8Section 1444Limitation/Time-bar4Condonation of Delay4Section 1473Addition to Income3Section 54B2

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

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

ITA 8/PAT/2025[2017-18]Status: Disposed
ITAT Patna
04 Apr 2025
AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 1Section 143(3)Section 220(2)Section 250Section 251Section 69A

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

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)

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

SUNIL KUMAR SINGH,PATNA vs. ITO, WARD- 6 (1), PATNA

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

ITA 390/PAT/2025[2018-19]Status: DisposedITAT Patna15 Jan 2026AY 2018-19

Bench: the sale of immovable properties on which long term capital gain was derived.

Section 250Section 251(2)Section 3Section 54BSection 54F

Section 250/250(6B) and the Faceless Appeal Scheme, 2021 dated 28/12/2021 notified by the CBDT. 2. For that the Ld. CIT(A), NFAC has issued a show cause notice u/s 251(2) of the Act dated 17/06/2025 for compliance on 20/06/2025 and thereby denying proper and adequate opportunity of being heard to the appellant. 3. For that

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