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

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

ii) The major working includes approval of maps of residential and commercial construction within the city, (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

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

ii) The major working includes approval of maps of residential and commercial construction within the city, (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

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

ii) The major working includes approval of maps of residential and commercial construction within the city, (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

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

ii) The major working includes approval of maps of residential and commercial construction within the city, (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

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)

1) is amounted to assessment and hence the subsequent assessment order is illegal as being void ab-initio. This legal contention is liable to be rejected, as it is settled principle that the intimation is not considered as an assessment. 14. The next legal contention is that the selection of return of income of the assessee for scrutiny under Computer

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)

1) is amounted to assessment and hence the subsequent assessment order is illegal as being void ab-initio. This legal contention is liable to be rejected, as it is settled principle that the intimation is not considered as an assessment. 14. The next legal contention is that the selection of return of income of the assessee for scrutiny under Computer

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)

1) is amounted to assessment and hence the subsequent assessment order is illegal as being void ab-initio. This legal contention is liable to be rejected, as it is settled principle that the intimation is not considered as an assessment. 14. The next legal contention is that the selection of return of income of the assessee for scrutiny under Computer

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)

1) is amounted to assessment and hence the subsequent assessment order is illegal as being void ab-initio. This legal contention is liable to be rejected, as it is settled principle that the intimation is not considered as an assessment. 14. The next legal contention is that the selection of return of income of the assessee for scrutiny under Computer