PRABHAKAR UPADHYAY,AZAMGARH vs. ITO, WARD - 02, AZAMGARH
In the result, the appeal of the assessee is partly allowed
ITA 184/VNS/2019[2010-2011]Status: DisposedITAT Varanasi22 Mar 2022AY 2010-2011
Bench: Shri.Vijay Pal Raoassessment Year: 2010-11 Prabhakar Upadhyay, V. Income Tax Officer Village-Bijarwa P.O.- Bankat Teh- Ward-2, Azamgarh, U.P. Sagri Distt-Azamgarh, U.P. Pan-Aaupu7174P (Appellant) (Respondent) Appellant By: Mr. Vinod Kumar Sharma, Adv Respondent By: Mr. A.K. Singh, Sr. D.R. Date Of Hearing: 22.03.2022 Date Of Pronouncement: 22.03.2022
For Appellant: Mr. Vinod Kumar Sharma, AdvFor Respondent: Mr. A.K. Singh, Sr. D.R
Section 154Section 80CSection 80D
bogus sundry creditor
Rs. 3,07,341.00
4. Disallowance of (out of material purchase,
Salary and wages and miscellaneous expense) Rs. 45,000.00
Total Rs. 7,32,961.00
Less: Bank interest
16,576.00
+Deduction under section 80D C of chapter VI 1,00,000.00 Rs. 1,16,576.00
Net Contract Income Rs. 6,16,385.00
Prabhakar Upadhyay
The net contract