VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

Capital Gain. (iii) Documents in support of Exempt income under section 10(38): a. Copy of Purchase Bill from Sanskrit! Vincom Pvt. Ltd., 196 for purchase of shares in Panchshul Marketing Ltd. b. Copy of Balance sheets as on 31.03.2013 & 31.03.2014, 197-200 alongwith Summary of Investments held (wherein the shares bought, had duly been reflected). c. Copy of Bank

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

In the result, appeal of the assessee is allowed

Capital Gain. (iii) Documents in support of Exempt income under section 10(38): a. Copy of Purchase Bill from Sanskrit! Vincom Pvt. Ltd., 196 for purchase of shares in Panchshul Marketing Ltd. b. Copy of Balance sheets as on 31.03.2013 & 31.03.2014, 197-200 alongwith Summary of Investments held (wherein the shares bought, had duly been reflected). c. Copy of Bank

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

In the result, appeal of the assessee is allowed

Capital Gain. (iii) Documents in support of Exempt income under section 10(38): a. Copy of Purchase Bill from Sanskrit! Vincom Pvt. Ltd., 196 for purchase of shares in Panchshul Marketing Ltd. b. Copy of Balance sheets as on 31.03.2013 & 31.03.2014, 197-200 alongwith Summary of Investments held (wherein the shares bought, had duly been reflected). c. Copy of Bank

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

In the result the appeal of the assessee is allowed

3 AY 2013-14 Shamimul Fatima the capital gain has arisen in March 2013. Therefore,he held that assessee should have invested in the property within one year from the date of transaction or should have deposited in the bank under the capital gain scheme. Accordingly, he denied the exemption u/s 54F. 5.The Ld. CIT(A) has confirmed said order

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)

section 253(3) of the Act. The assessee has filed an application explaining reasons for delay in filing this appeal late beyond the time prescribed u/s 253(3) , in which assessee has claimed that the assessee had sent the appeal, by Speed Post on 19th October, 2022 , while I.T.A. No.42/VNS/2022 Assessment Year:2012-13 3 RadheyShyam,Agra

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

In the result, appeal of the assessee is allowed

10,438/-. Before us, ld. Counsel for the assessee at the outset submitted that, firstly while initiating the penalty proceedings ld. AO has not specified the charge under which limb penalty is to be imposed in the assessment order. Even in the show-cause notice issued u/s. 274 r.w.s. 271,. AO has not strike off as to under which charge

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)

10 of the paper book , and submitted that it is the employer’s responsibility to deposit the employer contribution as well as employee contribution with the fund, within the due date. The employer is entitled to recover the employee contribution from the salary of the employee. He referred to provisions of Section 43B of the Act. The ld. Counsel

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

section 145(2) is also a decision inasmuch as it amounts to un acceptance of the method of accounting on the ground that the income, profits and 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