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

In the result, all the appeals of the revenue i

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) &

5. The Assessing Officer, Dy. CIT, Central Circle-2, Patna vide letter F. No.DCIT/CC-21/Pat/153A/2015-2016/1818 dated 31.03.2016 had written to Shri Ahmed Ashfaque Karim on the subject Result of enquiry with reference to receipt of advance for sale of house property in the case of Shri Ahmed Ashfaq Karim (PAN- AHBPK0392H) for the A.Y. 2014-15 that, "In your case

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

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) &

5. The Assessing Officer, Dy. CIT, Central Circle-2, Patna vide letter F. No.DCIT/CC-21/Pat/153A/2015-2016/1818 dated 31.03.2016 had written to Shri Ahmed Ashfaque Karim on the subject Result of enquiry with reference to receipt of advance for sale of house property in the case of Shri Ahmed Ashfaq Karim (PAN- AHBPK0392H) for the A.Y. 2014-15 that, "In your case

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

In the result, all the appeals of the revenue i

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) &

5. The Assessing Officer, Dy. CIT, Central Circle-2, Patna vide letter F. No.DCIT/CC-21/Pat/153A/2015-2016/1818 dated 31.03.2016 had written to Shri Ahmed Ashfaque Karim on the subject Result of enquiry with reference to receipt of advance for sale of house property in the case of Shri Ahmed Ashfaq Karim (PAN- AHBPK0392H) for the A.Y. 2014-15 that, "In your case

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

In the result, all the appeals of the revenue i

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) &

5. The Assessing Officer, Dy. CIT, Central Circle-2, Patna vide letter F. No.DCIT/CC-21/Pat/153A/2015-2016/1818 dated 31.03.2016 had written to Shri Ahmed Ashfaque Karim on the subject Result of enquiry with reference to receipt of advance for sale of house property in the case of Shri Ahmed Ashfaq Karim (PAN- AHBPK0392H) for the A.Y. 2014-15 that, "In your case

DCIT, CIRCLE-1, MUZAFFARPUR vs. M/S R.P.RAI ESTATE PVT LTD, PATNA

In the result, the appeal of the revenue is dismissed

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2017-18 Dcit, Circle-1, Muzaffarpur M/S. R.P. Rai Estate Pvt. Ltd. Vs 19, Goharua, Patliputra Colony, Patliputra, Patna- 800013. Pan: Aaccr 4972 P (Appellant) (Respondent) Present For: Appellant By : Shri Sushil Kumar Mishra, Jcit, Dr Respondent By : Shri Devesh Poddar, Advocate Date Of Hearing : 19.03.2024 Date Of Pronouncement : 03.04.2024 O R D E R Per Sonjoy Sarma, Jm: This Appeal Of The Revenue For The Assessment Year 2017-18 Is Directed Against The Order Dated 29.06.2020 Passed By The Ld. Commissioner Of Income-Tax (Appeal), Patna [Hereinafter Referred To As ‘The Ld. Cit(A)’].

house property. Further, estimated the income of the assessee applying net profit of 8% on the gross contract receipts of Rs. 2,39,81,246/- which works out to be Rs. 19,18,500/-. The ld. AO therefore assessed the income of the assessee to Rs. 2,07,82,680/- is against declared total income

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

In the result, the appeal is dismissed

Bench: Shri George Mathan & Shri Rakesh Mishra

house; therefore, the provisions of section 54F would be applicable if the assessee I.T.A. No.: 715/PAT/2024 Assessment Year: 2017-18 Seema Srivastava. fulfils the other applicable conditions in section 54F. Thereafter, the AO has reproduced the parts of the section 54F which mention the conditions i.e. clause a and b. In concluding para of the order i.e. para

HARI NARAYAN GUPTA (HUF),PATNA vs. ITO, WARD- 6 (5), PATNA

In the result, the appeal of the assessee is allowed

5:57.5 basis with Builder and land owner) 13385.3 SFT\n6) Estimated cost of construction of Super Build Area (including\nparking area) @ square feet X ₹1000/-\n1,33,85,300/-\n7) Value of consideration of land as Land Development Agreement in\npart of assessee\n25,43,200/-\n8) Total value of consideration of property (higher of 6 & 7 applicable Fs.1

PRABHAT KUMAR,PATNA vs. ACIT, CIRCLE-4, PATNA

Appeal is allowed\nfor statistical purposes

5 notices sent to him for presenting his submissions\netc.\n2.3 Further, aggrieved with this action, the assessee has approached the\nITAT through as many as 13 grounds of appeals which are lengthy and\nargumentative. However, for the sake of record, the same need to be\nextracted:\n“1. For that the grounds of appeal hereto are without prejudice

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

5. The matter has been carefully considered. It could be seen from the facts that in this appeal Ground No. 1 to 4 pertain to the single issue of addition of capital gain of Rs.64,02,144/- by following the provisions of Section 50C of the Act and the same is adjudicated as under:- ITA No.: 18/PAT/2025 Assessment Year

RENU DEVI,PATNA vs. ITO, PATNA

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

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 54 of the Act as the proceeds have been reinvested in purchase of house property. The ld. Assessing Officer has not at all given opportunity to explain this fact and passed the assessment order. The ld. 5

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

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

Property Act, 1882,\nthus the capital Gain as assumed, ascertained and computed/calculated\nhypothetically by the Ld. A.O. only on the basis of so called development\nagreement and possibility of fulfilment of terms and conditions thereof has\ncaused miscarriage of justice which cannot be sustainable under the\nprovisions of law.\nAnd, in support of the above facts

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

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

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

property and income from other sources etc., which means that the assessee is not carrying on any business or profession, therefore, the provisions of section 124(1)(b) of the Act will be attracted in the case of the assessee for ascertaining territorial jurisdiction of the Assessing Officer. No doubt, the assessee in its original

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

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

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

property and income from other sources etc., which means that the assessee is not carrying on any business or profession, therefore, the provisions of section 124(1)(b) of the Act will be attracted in the case of the assessee for ascertaining territorial jurisdiction of the Assessing Officer. No doubt, the assessee in its original

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

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

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

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

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

house property, business income from dairy, and from bank & postal interest under section 44AD when maintenance of books of account was not required and the Id. CIT (A) erred in not considering the submissions made by the appellant. 13. For that for other grounds, if any, to be urged at the time of hearing the orders as passed

CHHAYA DEVI,MUZAFFARPUR vs. NFAC, DELHI, DELHI

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 437/Pat/2024 Assessment Year: 2018-2019 Chhaya Devi,………….…………………….………Appellant New Area Sikandarpur, Muzaffarpur-842001, Bihar [Pan:Aakpd7640M] -Vs.- National Faceless Assessment Centre (Nfac)…………………………………………….....Respondent New Delhi Appearances By: Shri Sanjeev Kr. Anwar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue

house property, business and other sources and claimed deduction under section 10AA of the I.T. Act. A series of notices under section 142(1) totaling eight in numbers, were issued along with questionnaire which were complied from time to time. The appellant alsosought hearing through video conference which was conducted on 26.08.2021. Certain queries were made during video conferencing, which

VIKASH KUMAR,PATNA vs. ACIT, CIRCLE 6, PATNA

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

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. No. 376/Pat/2024 Assessment Year: 2017-2018 Vikash Kumar,……………..…………….…………Appellant Mansoorganj, Patna City, Patna-800009, Bihar [Pan:Bcjpk6088A] -Vs.- Deputy/Assistant Commissioner Of Income Tax, Circle-6, Patna,…………………………………...Respondent Bihar Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Ashok Kumar, Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: November 21, 2024 Date Of Pronouncing The Order: December 10, 2024 O R D E R

house property”, “profit and gains from business or profession” and “income from other sources”. The case of the assessee was selected for scrutiny through CASS to verify the issues on ‘closing stock’ and ‘cash deposits during demonetization period’. Survey proceedings under section 133A were also conducted on 27.02.2017. Accordingly, notice under section 143(2) of the Act was issued

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

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

Bench: Shri George Mathan & Shri Rakesh Mishra

properties and also constructed residential house out of the compensation received. The assessee has also submitted purchase deed. Therefore, assessee is entitled to get exemption under section 54B and 54F of the Income Tax Act. The Assessing Officer simply overlooked the submission of the appellant and add Rs.2,41,50,000/- as capital gain and assessed income ITA No.: 268/PAT/2023