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4 results for “house property”+ Section 271clear

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Key Topics

Section 2505Section 1445Section 271(1)(c)4Section 454Penalty4Limitation/Time-bar2

RENU DEVI,PATNA vs. ITO, PATNA

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

ITA 672/PAT/2024[2016-17]Status: DisposedITAT Patna25 Aug 2025AY 2016-17

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

Section 144Section 148Section 2(47)(v)Section 271(1)(c)Section 45Section 48

271(1)(c) of the Act. The Ld. Assessing Officer 2 Renu Devi made an addition of Rs.22,96,688/ on account of capital gain and demanded tax of Rs.4,73,118/- and Rs.2,31,828/- as interest. On being aggrieved, the assessee preferred an appeal before the ld. CIT(Appeals). 3. The Ld. Addl./JCIT(A) dismissed the Appeal

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)

271(1)(c) of the Income Tax Act, 1961 and its confirmation by the learned Commissioner of Income Tax (Appeals) by dismissing the appellant appeal in his order U/s. 250 of the Income Tax Act, 1961. This order is the subject matter of this 2nd appeal. B. APPELLANT SUBMISSION ON GROUNDS OF APPEAL Though numbers of grounds have been taken

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

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

ITA 152/PAT/2025[2003-04]Status: DisposedITAT Patna08 Sept 2025AY 2003-04

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 234ASection 250Section 271(1)(c)

271(1)(b) of the Act in the fact and circumstances of this case and Ld. CIT Appeal erred in confirming the same. 14. For that the ld. Assessing officer has erred in charging interest under the provisions of section 234A, 234B and 234C of the income tax Act, 1961 on the total income as computed in the orders

SHIVENDU SHEKHAR SINGH,PATNA vs. ITO, WARD6(5), PATNA

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

ITA 689/PAT/2024[2011-12]Status: DisposedITAT Patna04 Jun 2025AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthi

Section 143(2)Section 250Section 253(3)Section 271(1)(c)

House, Anandpuri, West Boring Canal Road, Patna-800001, Bihar [PAN:AMMPS7739J] -Vs.- Income Tax Officer,………………………….....Respondent Ward-6(5), Patna, Lok Nayak Jay Prakash Bhawan, Dak Bunglow Chauraha, Patna-800001, Bihar Appearances by: Shri Rakesh Kumar, Advocate, appeared on behalf of the assessee Shri Ashwani Kumar Singal, JCIT, appeared on behalf of the Revenue Date of concluding the hearing