PRABHAKAR UPADHYAY,AZAMGARH vs. ITO, WARD - 02, AZAMGARH
In the result, the appeal of the assessee is partly allowed
ITA 184/VNS/2019[2010-2011]Status: DisposedITAT Varanasi22 Mar 2022AY 2010-2011
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
For Appellant: Mr. Vinod Kumar Sharma, AdvFor Respondent: Mr. A.K. Singh, Sr. D.R
Section 154Section 80CSection 80D
TDS of Rs. 1,38,024/- was allowed to the assessee in the proceedings under section 154. Thereafter, the case was selected for scrutiny. The assessee is a civil contractor and shown the net profit @ 6.96% on the gross receipts of 52,29,132/-. During the scrutiny assessment, the Assessing
Officer noted that as per the bank account statement
