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

7. The A.O. further noticed that the assessee is in receipt of income from the following sources: It is seen that during the assessment year 2011-12 the assessee is in receipt of income from the following sources:- S. No HEADS SCHEDULE NO. AMOUNT (RS.) 1 Realization from allotted properties 4,80,44,700 2 Interest from bank

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

7. The A.O. further noticed that the assessee is in receipt of income from the following sources: It is seen that during the assessment year 2011-12 the assessee is in receipt of income from the following sources:- S. No HEADS SCHEDULE NO. AMOUNT (RS.) 1 Realization from allotted properties 4,80,44,700 2 Interest from bank

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

7. Onus of proving the source of a sum of money found to have been received by an assessee is on him/her. When the nature and sources of a receipt, whether is to be of money or other property and no explanation was made by the assessee, it is open to the revenue to hold that it is the income

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

7. Onus of proving the source of a sum of money found to have been received by an assessee is on him/her. When the nature and sources of a receipt, whether is to be of money or other property and no explanation was made by the assessee, it is open to the revenue to hold that it is the income

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

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 23(3)." **** **** **** **** "In this case we are of the opinion that the Tribunal violated certain fundamental rules of justice in reaching its conclusions. Firstly, it did not disclose to the assessee what information had been supplied to it by the departmental representative. Next, it did not give any opportunity to the company to rebut the material furnished

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)

7. I have gone through the submissions of the appellant as well as the facts of the case. Admittedly books of accounts, vouchers, details of employees, actual monthly salary paid to them and their addresses were not available/submitted. The conditions of allo ability of deduction u/s 80IA has been prescribed in sub section (2) of this section. Clause

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

In the result, the appeals of the assessee are allowed for statistical purpose

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

2. Because the learned AO has erred on facts and in law in not mentioning the specific item of default of appellant as to on which item there should have been TDS which has escaped deduction chapter XVII of I.T. Act relating to TDS. 3. Because the learned AO has erred in mentioned all the expenses under various heads debited

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

In the result, the appeals of the assessee are allowed for statistical purpose

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

2. Because the learned AO has erred on facts and in law in not mentioning the specific item of default of appellant as to on which item there should have been TDS which has escaped deduction chapter XVII of I.T. Act relating to TDS. 3. Because the learned AO has erred in mentioned all the expenses under various heads debited

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)

2 Assessment Year: 2016-17 Manish Jaiswal vs. Addl. CIT purchasing the aforesaid property . The penalty proceedings u/s 271C was initiated against the assessee by the AO for failure to deduct income tax at source u/s 194IA of the 1961 Act , on payments made for transfer of immovable property(other than agricultural land). Show cause notice (SCN) dated

CHIEF MEDICAL OFFICER,CHANDAULI vs. INCOME TAX OFFICER, TDS - 1, VARANASI

In the result, appeals of the assessee are dismissed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

2. The order dated under appeal was uploaded on the departmental portal but due to Covid-19 pandemic and the relaxation in limitation for filing appeal till 31/03/2022 the appeal could not be prepared. The order was handed over to the advocate Mr Ashutosh Sharma for doing the needful. Meanwhile the then CMO got transferred and unfortunately Mr Ashutosh Sharma

CHIEF MEDICAL OFFICER, ,CHANDAULI vs. INCOME TAX OFFICE, TDS - 1, VARANASI

In the result, appeals of the assessee are dismissed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

2. The order dated under appeal was uploaded on the departmental portal but due to Covid-19 pandemic and the relaxation in limitation for filing appeal till 31/03/2022 the appeal could not be prepared. The order was handed over to the advocate Mr Ashutosh Sharma for doing the needful. Meanwhile the then CMO got transferred and unfortunately Mr Ashutosh Sharma

CHIEF MEDICAL OFFICER,CHANDAULI vs. INCOME TAX OFFICER, TDS - 1, VARANASI

In the result, appeals of the assessee are dismissed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

2. The order dated under appeal was uploaded on the departmental portal but due to Covid-19 pandemic and the relaxation in limitation for filing appeal till 31/03/2022 the appeal could not be prepared. The order was handed over to the advocate Mr Ashutosh Sharma for doing the needful. Meanwhile the then CMO got transferred and unfortunately Mr Ashutosh Sharma

PRABHAKAR UPADHYAY,AZAMGARH vs. ITO, WARD - 02, AZAMGARH

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

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

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 Income assessed Rs. 7,16,385.00 gives N.P. rate 12.98% on 5518266.00 (5689233-170966 vat) That the ld AO was not justified in adding Rs. 3,07,341.0 and Rs. 45000.00 (32000.00 material purchase

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

JAIVEER SINGH,GORAKHPUR vs. ACIT, RANGE - 1,, GORAKHPUR

In the result, appeal filed by theassesseeis allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2014-15 Jaiveer Singh, Asstt. Commissioner Of Prop. Jvs Motors Income Tax, Range-1, V. H.No.514, Ramdhariniwas, Aayakarbhawan, Mohaddipur, Civil Lines, Gorakhpur-273001, U.P. Gorakhpur-273001,U.P. Pan:Avaps 3343R (Appellant) (Respondent)

7. Ground of appeal no. 4 During the course of assessment proceedingthe AO noted that the appellant had debited Rs. 1865025/- as advertisement expenses in the P&L account. The appellant was required to file copy of bills and vouchers and details of TDS made on the aforesaid expenditure. Since no details were furnished, the AO disallowed the expenditure

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)

7) TMI 1247 as under:- 10 The Mahabir Jute Mills Ltd A.Ys 2009-10, 2014-15 & 2020-21 “This finding of AO remained undisturbed before the CIT(A) as well and has been accepted by the ITAT. Proceeding on this basis, the ITAT observed that the soles, purchases as well as gross profits as disclosed by the assessee have been

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)

7) TMI 1247 as under:- 10 The Mahabir Jute Mills Ltd A.Ys 2009-10, 2014-15 & 2020-21 “This finding of AO remained undisturbed before the CIT(A) as well and has been accepted by the ITAT. Proceeding on this basis, the ITAT observed that the soles, purchases as well as gross profits as disclosed by the assessee have been