MANISH JAISWAL,GORAKHPUR vs. ADDL. CIT, (TDS), ALLAHABAD

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2016-17 Mr. Manish Jaiswal, Addl.Cit (Tds), Prop. New Manish Medical V. Allahabad-211001, U.P. Agencies Pashupati Market, Gandhi Park, Gorakhpur, U.P. Pan: Akdpj7675D (Appellant) (Respondent)

TDS provisions as are contained in Section 194IA , as its value was not less than Rs.50,00,000/-. The provisions of Section 194IA were inserted by Finance Act, 2013, w.e.f. 01.06.2013. The provisions of Section 194IA as were applicable during the relevant assessment year , reads as under: “Payment on transfer of certain immovable property other than agricultural land

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

TDS has also been attracted by the Principals awarding the work. The nature of activities of the appellant are akin to the activity of any other developer, builder or colonizer. 9. Thus, it is clear that income derived by the assessee from above sources are purely in the nature of commercial activities, the S.2(15) of IT Act clearly provides

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

TDS has also been attracted by the Principals awarding the work. The nature of activities of the appellant are akin to the activity of any other developer, builder or colonizer. 9. Thus, it is clear that income derived by the assessee from above sources are purely in the nature of commercial activities, the S.2(15) of IT Act clearly provides

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

TDS has also been attracted by the Principals awarding the work. The nature of activities of the appellant are akin to the activity of any other developer, builder or colonizer. 9. Thus, it is clear that income derived by the assessee from above sources are purely in the nature of commercial activities, the S.2(15) of IT Act clearly provides

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. ASSISTANT COMMISSIONER OF INCOME TAX , VARANASI

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

TDS has also been attracted by the Principals awarding the work. The nature of activities of the appellant are akin to the activity of any other developer, builder or colonizer. 9. Thus, it is clear that income derived by the assessee from above sources are purely in the nature of commercial activities, the S.2(15) of IT Act clearly provides

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

14 onwards (as appearing herein for), it is apparent that the Id. Assessing Officer has violated the settled rules and principles governing best judgment assessment by invoking of provisions of section 144 of the Act. Express provisions of law as contained in section 144, does not permit such an arbitrary additions/disallowances as stand incorporated in ex- parte order under section

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

PRATAP DIAGNOSTIC CENTRE,AZAMGARH vs. ITO (TDS), AZAMGARH

In the result, the appeal filed by the assessee for assessment year 2013-

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharay: 2013-14 Pratap Diagnostic Center, V. Ito (Tds), 573, Civil Lines, Azamgarh, Sadar, Azamgarh U.P. Pan-Aakfp8828M (Appellant) (Respondent) Appellant By: Shri. Pankaj Choubey, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 04.07.2022 Date Of Pronouncement: 04.07.2022 O R D E R Per Vijay Pal Rao, J.M. This Appeal Is Filed By The Assessee Allegedly Against The Order Of The Cit(A) Arising From Order Passed Under Section 201(1) & 201(1A) Of The Income Tax Act For The Assessment Year 2013-14. 2. At The Time Hearing, The Learned Ar Of The Assessee Has Submitted That The Assessee Has Filed An Application Alongwith Affidavit Dated 02.07.2022 For Withdrawal Of This Appeal On The Ground That The Appeal Filed Before The Cit(A) For This Assessment Year Is Still Pending & Has Not Been Adjudicated. He Has Further Pointed Out That The Assessee Has Inadvertently Filed This Appeal Because The Ao Has Passed A Consolidated Order Under Sections 201(1) & 201(1A) For The Assessment Years 2013-14 To 2015-16. Whereas, The Cit(A) Disposed Of The Appeals Filed By The Assessee Only For The Assessment Years 2014-15 & 2015-16 & The Appeal For The Assessment Year 2013-14 Is Yet To Be Decided. Thus The Learned Ar Has Submitted That The Assessee May Be Allowed To Withdraw The Pratap Diagnostic Center

TDS), 573, Civil Lines, Azamgarh, Sadar, Azamgarh U.P. PAN-AAKFP8828M (Appellant) (Respondent) Appellant by: Shri. Pankaj Choubey, C.A. Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 04.07.2022 Date of pronouncement: 04.07.2022 O R D E R PER VIJAY PAL RAO, J.M. This appeal is filed by the assessee allegedly against the order of the CIT(A) arising from

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)

Section 68 inasmuch as it is not in dispute that the creditors outstanding related to purchases and the trading results were accepted by the AO. We are, therefore, of the opinion that no substantial question of law arises for consideration in this case. The appeal is accordingly dismissed.” 8.7 Since the assessing officer, in the instant case, has assessed trade

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)

Section 68 inasmuch as it is not in dispute that the creditors outstanding related to purchases and the trading results were accepted by the AO. We are, therefore, of the opinion that no substantial question of law arises for consideration in this case. The appeal is accordingly dismissed.” 8.7 Since the assessing officer, in the instant case, has assessed trade

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)

Section 68 inasmuch as it is not in dispute that the creditors outstanding related to purchases and the trading results were accepted by the AO. We are, therefore, of the opinion that no substantial question of law arises for consideration in this case. The appeal is accordingly dismissed.” 8.7 Since the assessing officer, in the instant case, has assessed trade

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)

Section 68 inasmuch as it is not in dispute that the creditors outstanding related to purchases and the trading results were accepted by the AO. We are, therefore, of the opinion that no substantial question of law arises for consideration in this case. The appeal is accordingly dismissed.” 8.7 Since the assessing officer, in the instant case, has assessed trade