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

5. Nowhere in the Uttar Pradesh Urban Planning and Development Act, 1973 words like charity or charitable, poor, economically weaker, subsidy/subsidized, assistance, uplift are mentioned. It is evident from the Uttar Pradesh Planning and Development Act, 1973 Assessment Year: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Development Authority v. ACIT,Circle-3, Varanasi,U.P. that

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

5. Nowhere in the Uttar Pradesh Urban Planning and Development Act, 1973 words like charity or charitable, poor, economically weaker, subsidy/subsidized, assistance, uplift are mentioned. It is evident from the Uttar Pradesh Planning and Development Act, 1973 Assessment Year: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Development Authority v. ACIT,Circle-3, Varanasi,U.P. that

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

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

2) was issued. The ld. CIT(A) also held that the action of the AO in framing assessment u/s 144 is valid. Thus, the contentions raised by assessee on legal grounds were rejected by ld. CIT(A) 4f. So far as the quantum additions on merit is concerned , the learned CIT(A) observed that the assessee has submitted that

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

2) was issued. The ld. CIT(A) also held that the action of the AO in framing assessment u/s 144 is valid. Thus, the contentions raised by assessee on legal grounds were rejected by ld. CIT(A) 4f. So far as the quantum additions on merit is concerned , the learned CIT(A) observed that the assessee has submitted that

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

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)

5 Assessment Year: 1998-99 Kamakhya Fresh Foods Ltd. relating to denial of claim of deduction u/s 80IA of the 1961 Act. The ld. Counsel for the assessee submitted that there are no books of accounts, vouchers and other details etc. available with the assessee, because the record room in the office of the assessee was gutted in the fire

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)

5 Assessment Year: 2016-17 Manish Jaiswal vs. Addl. CIT to the Government . The ld. Counsel for the assessee submitted that the assessee being individual was not knowing the provisions of Section 194IA of the 1961 Act . The ld. Counsel for the assessee submitted that provisions of Section 271C is subject to provisions of Section 273B. The ld. Counsel

SACHIT HOSPITAL PVT. LTD.,,GORAKHPUR vs. JCIT, TDS, ALLAHABAD

In the result, the appeals in ITA Nos

Bench: Hon’Ble Sh.Vijay Pal Rao & Hon’Ble Sh. Ramit Kochar

TDS), Allahabad Range, Lines, Gorakhpur, U.P. Allahabad PAN-AAHCS3945G TAN-ALDS02773D (Appellant) (Respondent) Appellant by: None Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 26.05.2022 Date of pronouncement: 26.05.2022 O R D E R PER BENCH: These four appeals by the assessee are directed against the four separate orders of the CIT(A) all dated 25.10.2018 arising from

SACHIT HOSPITAL PVT. LTD.,GORAKHPUR vs. JCIT, TDS, ALLAHABAD

In the result, the appeals in ITA Nos

Bench: Hon’Ble Sh.Vijay Pal Rao & Hon’Ble Sh. Ramit Kochar

TDS), Allahabad Range, Lines, Gorakhpur, U.P. Allahabad PAN-AAHCS3945G TAN-ALDS02773D (Appellant) (Respondent) Appellant by: None Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 26.05.2022 Date of pronouncement: 26.05.2022 O R D E R PER BENCH: These four appeals by the assessee are directed against the four separate orders of the CIT(A) all dated 25.10.2018 arising from

SACHIT HOSPITAL PVT. LTD.,,GORAKHPUR vs. JCIT, TDS, ALLAHABAD

In the result, the appeals in ITA Nos

Bench: Hon’Ble Sh.Vijay Pal Rao & Hon’Ble Sh. Ramit Kochar

TDS), Allahabad Range, Lines, Gorakhpur, U.P. Allahabad PAN-AAHCS3945G TAN-ALDS02773D (Appellant) (Respondent) Appellant by: None Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 26.05.2022 Date of pronouncement: 26.05.2022 O R D E R PER BENCH: These four appeals by the assessee are directed against the four separate orders of the CIT(A) all dated 25.10.2018 arising from

SACHIT HOSPITAL PVT. LTD.,GORAKHPUR vs. JCIT, TDS, ALLAHABAD

In the result, the appeals in ITA Nos

Bench: Hon’Ble Sh.Vijay Pal Rao & Hon’Ble Sh. Ramit Kochar

TDS), Allahabad Range, Lines, Gorakhpur, U.P. Allahabad PAN-AAHCS3945G TAN-ALDS02773D (Appellant) (Respondent) Appellant by: None Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 26.05.2022 Date of pronouncement: 26.05.2022 O R D E R PER BENCH: These four appeals by the assessee are directed against the four separate orders of the CIT(A) all dated 25.10.2018 arising from

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

TDS)-1 Chandauli District Combined Varanasi Hospital Chandauli TAN/PAN:ALDCO0578E (Appellant) (Respondent) Appellant by: Shri Arvind Shukla, Advocate Respondent by: Shri A. K. Singh, D.R. Date of hearing: 27 09 2023 Date of pronouncement: 05 10 2023 O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeals have been filed by the assessee against separate impugned orders

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

TDS)-1 Chandauli District Combined Varanasi Hospital Chandauli TAN/PAN:ALDCO0578E (Appellant) (Respondent) Appellant by: Shri Arvind Shukla, Advocate Respondent by: Shri A. K. Singh, D.R. Date of hearing: 27 09 2023 Date of pronouncement: 05 10 2023 O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeals have been filed by the assessee against separate impugned orders

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

TDS)-1 Chandauli District Combined Varanasi Hospital Chandauli TAN/PAN:ALDCO0578E (Appellant) (Respondent) Appellant by: Shri Arvind Shukla, Advocate Respondent by: Shri A. K. Singh, D.R. Date of hearing: 27 09 2023 Date of pronouncement: 05 10 2023 O R D E R PER AMIT SHUKLA, J.M.: The aforesaid appeals have been filed by the assessee against separate impugned orders

SACHIT HOSPITAL PVT. LTD.,GORAKHPUR vs. JCIT, TDS, ALLAHABAD

In the result, the appeal of the assessee is dismissed being withdrawn as the tax dispute is settled under Vivad Se Vishwas Scheme, 2020

Bench: Hon’Ble Sh.Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharassessment Year: 2010-11 Sachit Hospital Pvt. Ltd., V. Joint Commissioner Of Income 271C Opposite Bismil Park, Civil Tax (Tds), Allahabad Range, Lines, Gorakhpur, U.P. Allahabad Pan-Aahcs3945G Tan-Alds02773D (Appellant) (Respondent) Appellant By: None Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 26.05.2022 Date Of Pronouncement: 26.05.2022

TDS), Allahabad Range, Lines, Gorakhpur, U.P. Allahabad PAN-AAHCS3945G TAN-ALDS02773D (Appellant) (Respondent) Appellant by: None Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 26.05.2022 Date of pronouncement: 26.05.2022 O R D E R SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 25.10.2018 of CIT(A) arising from penalty