VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

bogus long term capital gains and the investigation report by the Investigation wing highlighting the complete modus operandi about how these accommodation entries were provided including the name of the scrips including M/s. Rander Corporation used for the manipulations. He has firstly, referred to the statement of Shri Amar Chandra Rander, who was the promoter and director of M/s. Rander

SARVESH KUMAR AGARWAL HUF,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

bogus long term capital gains and the investigation report by the Investigation wing highlighting the complete modus operandi about how these accommodation entries were provided including the name of the scrips including M/s. Rander Corporation used for the manipulations. He has firstly, referred to the statement of Shri Amar Chandra Rander, who was the promoter and director of M/s. Rander

VINOD KUMAR SARAF HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

bogus long term capital gains and the investigation report by the Investigation wing highlighting the complete modus operandi about how these accommodation entries were provided including the name of the scrips including M/s. Rander Corporation used for the manipulations. He has firstly, referred to the statement of Shri Amar Chandra Rander, who was the promoter and director of M/s. Rander

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

80C of chapter VIA 1,00,000.00 Rs. 3,80,620.00 3. Addition on Account of bogus sundry creditor Rs. 3,07,341.00 4. Disallowance of (out of material purchase, Salary and wages and miscellaneous expense) Rs. 45,000.00 Total Rs. 7,32,961.00 Less: Bank interest 16,576.00 +Deduction under section