VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

capital gain earned from sale of shares at Rs.49,83,123/-. The assessee had earned long term capital

GOPI KRISHNA VINOD KUMAR HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

capital gain earned from sale of shares at Rs.49,83,123/-. The assessee had earned long term capital

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

In the result, appeal of the assessee is allowed

capital gain earned from sale of shares at Rs.49,83,123/-. The assessee had earned long term capital

SHAMIMUL FATIMA,GORAKHPUR vs. ACIT, RANGE - 02, GORAKHPUR

In the result the appeal of the assessee is allowed

capital gain has arisen to the assessee, the assessee had made the entire investmentout of capital gains

RADHEY SHYAM,AGRA vs. INCOME TAX OFFICER, WARD 2(3), VARANASI

In the result, the appeal of the assesseein ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year:2012-13 Shriradheyshyam Income Tax Officer, 308, Sector 16, Avasvikas Colony V. Ward-2(3),Aayakarbhawan, Sikandra,Agra-282007, U.P.. Maqboolalam Road Pan:Aikps7948H Varanasi-221002,U.P.. (Appellant) (Respondent)

CAPITAL GAIN is wholly wrong and against the facts of the case. 3. That in any case the authorities

MEENA DEVI,BALLIA vs. INCOME TAX OFFICER, WARD - 2(4), BALLIA

In the result, appeal of the assessee is allowed

Bench: The Ld. Cit (A) It Was Challenged That Taking The Sale Consideration As Per The Stamp Valuation Authority U/S.50C Is Beyond The Scope Of Section 143(1)(A) & There Is No Such Provision Mentioned In Provision (I) To (Vi) To Make Such An Adjustment. Further, It Was Contended That The Assessee Had Disputed The Valuation U/S.50C Before The Ld. Ao In The Petition For Rectification U/S. 154, However, Same Has Not Been Accepted. However, The Ld. Cit (A) Has Confirmed The Addition On The Ground That The Provision Of Section 50C Is Clear That The Value Has To Be Taken As Per The Stamp Valuation Authority & Therefore, The Ld. Ao Has Rightly Made The Adjustment.

capital gain in the return of income filed. The return filed on 31/08/2019 was 2 Meena Devi processed

GORAKH NATH YADAV,VARANASI vs. ITA, WARD - 3(4), VARANASI

In the result, appeal of the assessee is allowed

capital gain of Rs.16,10,438/-. Before us, ld. Counsel for the assessee at the outset submitted that

M/S JAI AMBE AGRICULTURAL INDUSTRIES,VARANASI vs. D.C.I.T., CIRCLE - 2(1), VARANASI

In the result, the appeal filed by the assessee stands dismissed

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year: 2019-2020 M/S Jai Ambe Agricultural The Dcit, Industries, Plot No. 211, V. Circle-2(1), Aayakar Bhawan, M A Marg, Churamanpur, Varanasi- Varanasi-221002,U.P. 221108,U.P. ( The Adi, Cpc, Bengaluru) Pan:Aahfj9428N (Appellant) (Respondent)

Capital gains so and so forth. The assessee in the instant case is engaged in the business and has employed

M/S RAJENDRA PRASAD SRIVASTAVA,AZAMGARH vs. ACIT, RANGE - AZAMGARH, AZAMGARH

In the result, the appeal of the assessee is dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 M/S Rajendra Prasad Srivastava, Vs. Asstt. Commissioner Of Income Sarfuddinpur, Near Railway Tax, Range-Azamgarh Station, Azamgarh-276001 Pan-Aakfr2986A (Appellant) (Respondent) Appellant By: Sh.Hari N. Singh Bisen, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 11.01.2023 Date Of Pronouncement: 07.02.2023

gains can be properly deduced therefrom. It is therefore open to the AAC to reject the assessee's books of account which have been accepted by the ITO. Hence, the books of account of the appellant are hereby rejected as there was abnormal low profit and stock register had not been maintained besides other discrepancies. In the course