ANIL KUMAR,WEST CHAMPARAN vs. ITO, WARD- 1 (5), BETTIAH

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

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

u/s 144/147 and penalty order under section 271(1)(c) of the Act, dated 21.12.2017 and 30.05.2018, respectively. Since the issues in both the appeals are related to the same assessee, both the appeals were heard together and I.T.A. Nos.: 261 & 262/PAT/2025 Assessment Year: 2014-15 Anil Kumar. are being decided vide this common order for the sake of convenience

BASUDEV PRASAD GUPTA,KISHANGANJ vs. ACIT CIRCLE-3, PURNEA

In the result, the appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

150/-. The case of the assessee was selected for scrutiny assessment and a notice under section 143(2) was issued and served upon the assessee. The assessee contended that he is engaged in the business of seasonal products and stone chips from which gross turnover of Rs.26,03,000/- was achieved. The assessee has declared income of Rs.2

SMT. ANITA DEVI,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the appeals of the assessee are allowed

2) of\nthe Act was issued on 21.12.2018. The questionnaires were issued on\n24.09.2018 along with notices u/s 142(1) of the Act. It was observed\nby the Id. AO that during the course of search assessee had deposited\ncash of ₹68,293/- with Punjab National bank, Doctor's Colony,\nKankarbagh, patna, which according to the Id. AO could

BAIJU ROY,PATNA vs. ITO, WARD-4(2), PATNA

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

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

sections and on the basis of report received from the Land Acquisition Officer and Circle Officer, the land in question is taxable u/s 45(5) of the Income-tax Act,1961 as Capital Gain. However, the assessee claimed deduction u/s 54B of Rs. 1,00,00,000/- on account of purchase of agriculture land and Rs.25,05,763/-/-u/s

SMT. ANITA DEVI,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the appeals of the assessee are allowed

2) of\nthe Act was issued on 21.12.2018. The questionnaires were issued on\n24.09.2018 along with notices u/s 142(1) of the Act. It was observed\nby the Id. AO that during the course of search assessee had deposited\ncash of ₹68,293/- with Punjab National bank, Doctor's Colony,\nKankarbagh, patna, which according to the Id. AO could

SMT. ANITA DEVI,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the appeals of the assessee are allowed

2) of\nthe Act was issued on 21.12.2018. The questionnaires were issued on\n24.09.2018 along with notices u/s 142(1) of the Act. It was observed\nby the Id. AO that during the course of search assessee had deposited\ncash of ₹68,293/- with Punjab National bank, Doctor's Colony,\nKankarbagh, patna, which according to the Id. AO could

SMT. ANITA DEVI,PATNA vs. ACIT, CENTRAL CIRCLE-2, PATNA

In the result, all the appeals of the assessee are allowed

2) of\nthe Act was issued on 21.12.2018. The questionnaires were issued on\n24.09.2018 along with notices u/s 142(1) of the Act. It was observed\nby the Id. AO that during the course of search assessee had deposited\ncash of ₹68,293/- with Punjab National bank, Doctor's Colony,\nKankarbagh, patna, which according to the Id. AO could