VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

13 of the 1961 Act. The audit report under Section 44AB was also filed by the assessee in prescribed form No. 3CB and 3CD. The AO observed that the object of the assessee-authority as defined under Section 7 of the Uttar Pradesh Urban Planning and Development Act, 1973and as submitted by the assessee in written reply before

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), VARANASI

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

13 of the 1961 Act. The audit report under Section 44AB was also filed by the assessee in prescribed form No. 3CB and 3CD. The AO observed that the object of the assessee-authority as defined under Section 7 of the Uttar Pradesh Urban Planning and Development Act, 1973and as submitted by the assessee in written reply before

INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

TDS Payable 73,500 5,76,674 8 Provision for 6,99,738 30,447 Taxation Total 30,19,86,328 21,97,16,115 I.T.A. No.135/VNS/2020 27 C.IO.No.04/VNS/2021 Assessment Year:2017-18 However, copy of summary of current liabilities for the financial year 2016-17 relevant assessment year 2017-18 along with respective grounds marked as Annexure

ACIT, CIRCLE - 2,, GORAKHPUR vs. M/S SEORAHI COOPARETIVE CANE DEVELOPMENT UNION LTD.,, SEORAHI

In the result, appeal filed by Revenue in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 The Asst. Commissioner Of M/S. Seorahi Cooperative Cane Income Tax, V. Development Union Ltd. Circle-2, Seorahi, Gorakhpur, U.P. Kushinagar, U.P. Pan:Aabas8968D (Appellant) (Respondent)

TDS, and there is little effort to earn commission by the assessee. The AO 4 Assessment Year: 2013-14 ACIT, Circle-2, Gorakhpur v. M/s Seorahi Cooperative Cane Development Union Ltd.,Seorahi, Kushinagar proposed to allow 1/3 of the gross commission receipts as total expenses incurred for earning commission income and proposed to bring to tax remaining commission receipts

M/S TIWARI CONSTRUCTIONS,SONEBHADRA vs. ITO, WARD -3(4), SONEBHADRA

In the result, the appeal of the assessee is partly allowed

Bench: Shri.Vijay Pal Raoassessment Year: 2012-13 M/S Tiwari Constructions Dibulganj, V. Income Tax Officer, Anpara, Sonebhadra, U.P. Ward-3(4), Sonebhadra Pan-Aafhj0966G (Appellant) (Respondent) Appellant By: None Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 07.06.2022

section 145(3) of the Act and estimated the income of the assessee by applying net profit rate of 8% on its gross receipts. 4. Consequently, the Assessing Officer has made an addition of Rs. 33,62,788/- to the income of the assessee. The Assessing Officer further made an addition on account of the interest received from the bank

KAMAKHYA FRESH FOODS LTD.,GHAZIPUR vs. DY. CIT, CIRCLE - 03, VARANASI

In the result, the appeal filed by the assesseein

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year:1998-99 Kamakhya Fresh Foods The Deputy Commissioner Of Ltd., V. Income Tax, 45, Aamghat, Circle-3, Sahkari Colony, Varanasi, U.P. Ghazipur U.P. 233001 Pan: Aacck 2212P (Appellant) (Respondent)

8. It is clearly mentioned in this clause that deduction u/s 80IA shall be allowed to an industrial undertaking which fulfills the conditions that it “employs 20 or more workers in a manufacturing process”, along with other conditions mentioned in sub section (2). Details of employees have not been submitted by the appellant either before the AO or during

THE MAHABIR JUTE MILLS LTD.,GORAKHPUR vs. ASST. DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

8 The Mahabir Jute Mills Ltd A.Ys 2009-10, 2014-15 & 2020-21 8.3 We heard the parties and perused the record. From the nature of transactions explained above, we notice that, for every credit of the amount against a farmer’s name, there is corresponding debit for purchase of raw material. This shows that the amount credited

THE MAHABIR JUTE MILLS LIMITED,GORAKHPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 , GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

8 The Mahabir Jute Mills Ltd A.Ys 2009-10, 2014-15 & 2020-21 8.3 We heard the parties and perused the record. From the nature of transactions explained above, we notice that, for every credit of the amount against a farmer’s name, there is corresponding debit for purchase of raw material. This shows that the amount credited

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 , GORAKHPUR vs. THE MAHABIR JUTE MILLS LIMITED, GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

8 The Mahabir Jute Mills Ltd A.Ys 2009-10, 2014-15 & 2020-21 8.3 We heard the parties and perused the record. From the nature of transactions explained above, we notice that, for every credit of the amount against a farmer’s name, there is corresponding debit for purchase of raw material. This shows that the amount credited

DCIT,, GORAKHPUR vs. M/S MAHABIR JITE MILLS, LTD., GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

8 The Mahabir Jute Mills Ltd A.Ys 2009-10, 2014-15 & 2020-21 8.3 We heard the parties and perused the record. From the nature of transactions explained above, we notice that, for every credit of the amount against a farmer’s name, there is corresponding debit for purchase of raw material. This shows that the amount credited