MOHAMMAD SAIDULLAH,EAST CHAMPARAN vs. ITO, WARD- 1 (3), MOTIHARI

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

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2017-18 dated 24.04.2025. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: “1. For that the orders of the Authorities below are bad in law and facts. 2. For that the learned Addl. CIT(A) should have asked

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Years (AY) 2011-12, 2013-14 to 2015-16. 2. Since the facts and issue involved in all the captioned appeals are identical, hence, the same are heard together and are being disposed of by this common order. 3. The assessee’s appeal

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Years (AY) 2011-12, 2013-14 to 2015-16. 2. Since the facts and issue involved in all the captioned appeals are identical, hence, the same are heard together and are being disposed of by this common order. 3. The assessee’s appeal

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Years (AY) 2011-12, 2013-14 to 2015-16. 2. Since the facts and issue involved in all the captioned appeals are identical, hence, the same are heard together and are being disposed of by this common order. 3. The assessee’s appeal

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Years (AY) 2011-12, 2013-14 to 2015-16. 2. Since the facts and issue involved in all the captioned appeals are identical, hence, the same are heard together and are being disposed of by this common order. 3. The assessee’s appeal

AMAR KASERA (HUF),PATNA vs. ACIT CENTRAL CIRCLE-1, PATNA

In the result, all the captioned appeals of the assessee stand allowed

Bench: Sri Sanjay Garg & Shri Sanjay Awasthi

250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) for Assessment Years (AY) 2011-12, 2013-14 to 2015-16. 2. Since the facts and issue involved in all the captioned appeals are identical, hence, the same are heard together and are being disposed of by this common order. 3. The assessee’s appeal

ACIT, CIRCLE-4, PATNA vs. SH. SURESH , PATNA

250 of the Income Tax Act, 1961 (“the Act’), for Assessment Year 2015-16. The assessee has filed cross-objection bearing C.O. No. 03/Pat/2022. 2. The revenue has raised the following grounds of appeal:- “1. The Ld. CIT(A) erred in deleting addition of Rs.5,39,15,000/- on account of sale proceed of residential units as per section