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
property as per Rol amounting to Rs. 14.42 lakhs vis-a-vis Rs. 12,36,730/- without appreciating the fact that the claim of Rs.12.36 lakhs as per circle rate of F.Y.2001-02 issued by Govt. of Bihar.
10. For that the Ld. CIT(A), NFAC has denying deduction u/s 54F and 54B amounting to Rs.2,89,07,000/- (Rs.1.58 crore
