VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

section 10(38), along with copies of and documents in support of such income, had been placed before Ld. Assessing officer [the list of same is starting from sub-point no - (iv) to(v): 191 (i) Ledger copy of Bank statements from our books of accounts; 195 (ii) Consolidated Chart of computation of Long Term Capital Gain

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

In the result, appeal of the assessee is allowed

section 10(38), along with copies of and documents in support of such income, had been placed before Ld. Assessing officer [the list of same is starting from sub-point no - (iv) to(v): 191 (i) Ledger copy of Bank statements from our books of accounts; 195 (ii) Consolidated Chart of computation of Long Term Capital Gain

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

In the result, appeal of the assessee is allowed

section 10(38), along with copies of and documents in support of such income, had been placed before Ld. Assessing officer [the list of same is starting from sub-point no - (iv) to(v): 191 (i) Ledger copy of Bank statements from our books of accounts; 195 (ii) Consolidated Chart of computation of Long Term Capital Gain

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 02,, VARANASI

In the result , the appeal filed the assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

gains" and claims that the loss or any part thereof should be carried forward under sub-section (1) of section 72, or sub-section (2) of section 73, > [or sub- section (2) of section 73A] or sub-section (1) [or sub-section (3)] of section 74, [or sub-section (3) of section 74A], he may furnish, within the time allowed

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 2, VARANASI

In the result , the appeal filed the assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

gains" and claims that the loss or any part thereof should be carried forward under sub-section (1) of section 72, or sub-section (2) of section 73, > [or sub- section (2) of section 73A] or sub-section (1) [or sub-section (3)] of section 74, [or sub-section (3) of section 74A], he may furnish, within the time allowed

AWADHESH KUMAR,BALLIA vs. ITO, WARD - 2(4), BALLIA

Bench: Shri.Vijay Pal Raoassessment Year: 2016-17 Awadhesh Kumar, V. Income Tax Officer, Arya Samaj Road, Ballia, Ward-2(4), Ballia, U.P. Uttar Pradesh Pan-Athpk1294N (Appellant) (Respondent) Appellant By: Sh. Praveen Godbole, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 12.10.2022 Date Of Pronouncement: 14.10.2022 O R D E R

10% of the said land was valued by the Stamp Duty authority at Rs. 28,05,000/- which shows that 4 Awadhesh Kumar there is a steep hike in the valuation for the purpose of Stamp Duty and that too within a period of one month. Thus, such an enhancement / increase in the Stamp Duty Valuation is possible only when

M/S AVANTIKA INFRAVENTURE (P) LTD.,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, VARANASI

In the result, the appeals of the assessee for the Assessment Years

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

38. The entire money in a business entity comes in a common kitty. Monies received as share capital, as term loan, as working capital loan or as sale proceeds do not have any different colour. Whatever are the receipts in the business, that have the colour of business receipts and have no separate identification. Sources has no concern whatsoever

M/S AVANTIKA INFRAVENTURE (P) LTD.,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, VARANASI

In the result, the appeals of the assessee for the Assessment Years

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

38. The entire money in a business entity comes in a common kitty. Monies received as share capital, as term loan, as working capital loan or as sale proceeds do not have any different colour. Whatever are the receipts in the business, that have the colour of business receipts and have no separate identification. Sources has no concern whatsoever

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

38 ITR 579 (SC) that keeping of a stock register is of great importance because that is a means of verifying the 6 M/s Rajendra Prasad Srivastava assessee's accounts by having a quantitative tally'; if, after taking into account all the materials including the want of a stock register, it is found that from the method of accounting