DY. COMMISSIONER OF INCOME TAX, CIRCLE - 01,, VARANASI vs. SHRI GANESH PRASAD,, VARANASI
The appeal of the Revenue is allowed for statistical purposes
ITA 138/VNS/2020[2017-2018]Status: DisposedITAT Varanasi07 Feb 2023AY 2017-2018
Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2017-18 The Deputy Commissioner Of Income - Mr. Ganesh Prasad, Tax, V. S-6/108, Golghar Katchhari, Circle-1, Aayakarbhawan, Varanasi-221002, U.P. Maqboolalam Road Varanasi-221002, U.P.
For Appellant: Shri Subash Chand Adv. & Sh. Ashutosh BhardwajFor Respondent: Shri A.K. Singh, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 69A
purchases and expenses against the bogus sale. The assessee has declared cash sale during the F.Y. 2016-17 as under:
Month
Cash Sales
7
Assessment Year: 2017-18
DCIT, Circle-1, Varanasi v. Mr. Ganesh Prasad, Varanasi
April ,2016
3280522
May,2016
3058628
June ,2016
2884982
July ,2016
3808270
August ,2016
3921453
September ,2016
2673140
Thus, the AO observed that
