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

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