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

iii) Regulation and implementation of various plans for development of the city. (iv) Development and allotments of plots, residential units etc. to specific class of people/public at large, (v) Infrastructure development including roads, sever(sic. sewer) etc.” 4(vi) The AO observed that objects of the assessee as mentioned above falls under the limb “any other object of general public

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

iii) Regulation and implementation of various plans for development of the city. (iv) Development and allotments of plots, residential units etc. to specific class of people/public at large, (v) Infrastructure development including roads, sever(sic. sewer) etc.” 4(vi) The AO observed that objects of the assessee as mentioned above falls under the limb “any other object of general public

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

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 2, VARANASI

In the result , the appeal filed the assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

iii) Transfers from accounts of Gaadheya Developers Put. Ltd. and Sagar Township Pvt. Ltd. (iv) Large cash withdrawals totaling close to Rs. 1 crore. The head office of Oven Commerce is at Howrah, and as per the company website it is engaged as a corporate agent in the insurance business. Incidentally both the accounts of Gaadheya Developers and Sagar Township

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 02,, VARANASI

In the result , the appeal filed the assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

iii) Transfers from accounts of Gaadheya Developers Put. Ltd. and Sagar Township Pvt. Ltd. (iv) Large cash withdrawals totaling close to Rs. 1 crore. The head office of Oven Commerce is at Howrah, and as per the company website it is engaged as a corporate agent in the insurance business. Incidentally both the accounts of Gaadheya Developers and Sagar Township

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)

iii) of clause (14) of section 2; (b) "immovable property" means any land (other than agricultural land) or any building or part of a building.]” In the Memorandum to Finance Bill, 2013 , the purpose of introducing Section 194IA was mentioned to be to widen tax base , create a reporting measure as an anti avoidance tax measure: “E. Widening

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)

14. The next legal contention is that the selection of return of income of the assessee for scrutiny under Computer Aided Scrutiny Scheme (CASS) is bad in law, since it is contrary to the provisions of sec.143(2)(ii) of the Act. However, before us, the assessee could not substantiate the above said legal contention. Accordingly, we reject this ground

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)

14. The next legal contention is that the selection of return of income of the assessee for scrutiny under Computer Aided Scrutiny Scheme (CASS) is bad in law, since it is contrary to the provisions of sec.143(2)(ii) of the Act. However, before us, the assessee could not substantiate the above said legal contention. Accordingly, we reject this ground

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)

14. The next legal contention is that the selection of return of income of the assessee for scrutiny under Computer Aided Scrutiny Scheme (CASS) is bad in law, since it is contrary to the provisions of sec.143(2)(ii) of the Act. However, before us, the assessee could not substantiate the above said legal contention. Accordingly, we reject this ground

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)

14. The next legal contention is that the selection of return of income of the assessee for scrutiny under Computer Aided Scrutiny Scheme (CASS) is bad in law, since it is contrary to the provisions of sec.143(2)(ii) of the Act. However, before us, the assessee could not substantiate the above said legal contention. Accordingly, we reject this ground