VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

capital gain in the scrips of Kailash Auto Finance Ltd and AO should have made the addition. 23. The ld. Counsel for the assessee drew our attention to various notices and queries raised by the AO and various additional information sought by him from time to time on this issue. In support, he has also filed copy of the order

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

In the result, appeal of the assessee is allowed

capital gain in the scrips of Kailash Auto Finance Ltd and AO should have made the addition. 23. The ld. Counsel for the assessee drew our attention to various notices and queries raised by the AO and various additional information sought by him from time to time on this issue. In support, he has also filed copy of the order

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

In the result, appeal of the assessee is allowed

capital gain in the scrips of Kailash Auto Finance Ltd and AO should have made the addition. 23. The ld. Counsel for the assessee drew our attention to various notices and queries raised by the AO and various additional information sought by him from time to time on this issue. In support, he has also filed copy of the order

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

Capital 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

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

Capital 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

MANTRA MAJESTIQUE ASSOCIATES AOP,,VARANASI vs. PCIT, VARANASI

In the result, the appeal of the assessee stands allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2016-17 Mantra Majestique Associates, V. Pr. Cit Aop Allahabad Flat No.22, S-20/53-1 Sunderam Villa, Varuna Bridge Budha Vihar Colony Varanasi Tan/Pan:Aadam0702H (Appellant) (Respondent) Appellant By: Shri V. K. Jindal, C.A. Respondent By: Smt. Abha Kala Chanda, Cit (Dr) Date Of Hearing: 12 08 2021 Date Of Pronouncement: 01 09 2021 O R D E R

142(1) of the Act by the ACIT, Circle-1, Varanasi. The “particulars of accounts and/or documents required”, as given in this notice (backside of page 18) include the following item No.3: “3. Please explain capital gains/loss is genuine and has been correctly shown in the return of income. Please justify the same with supporting documents and evidences

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 below have not allowed the proper opportunity to explain the case. 4. That the authorities below have erred in holding the cost of acquisition of property to be nil as per provision of the Income Tax Act read with section

N.E. RAILWAY EMPLOYEES MULTI STATE PRIMARY CO-OPRATIVE BANK LTD., ,GORAKHPUR vs. ACIT, RANGE - 01,, GORAKHPUR

In the result, the appeals of the assessee for the assessment years 2009-

Bench: Hon’Ble Sh. Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharay: 2009-10 Ay: 2013-14 Ay: 2014-15 N.E. Railway Employees Multi State V. Acit, Primary Co-Operative Bank Ltd., Range-1, Gorakhpur Railway Colony, Mohaddipur Road, Gorakhpur, U.P. Pan-Aaajn0595P (Appellant) (Respondent) Appellant By: Anil Kumar Pandey, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 09.06.2022 O R D E R

142(1) to show cause as to why the claim of deduction under section 80P should not be disallowed. In reply, the assessee referred relevant portion of the Railways Establishment Rule Nos. 2345 and submitted that the income tax is not chargeable on the income of the Railways Cooperative Credit Societies or Cooperative Bank because they are providing the facility

N.E. RAILWAY EMPLOYEES MULTI STATE PRIMARY COOPERATIVE BANK LTD.,,GORAKHPUR vs. ACIT, RANGE - 01, GORAKHPUR

In the result, the appeals of the assessee for the assessment years 2009-

Bench: Hon’Ble Sh. Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharay: 2009-10 Ay: 2013-14 Ay: 2014-15 N.E. Railway Employees Multi State V. Acit, Primary Co-Operative Bank Ltd., Range-1, Gorakhpur Railway Colony, Mohaddipur Road, Gorakhpur, U.P. Pan-Aaajn0595P (Appellant) (Respondent) Appellant By: Anil Kumar Pandey, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 09.06.2022 O R D E R

142(1) to show cause as to why the claim of deduction under section 80P should not be disallowed. In reply, the assessee referred relevant portion of the Railways Establishment Rule Nos. 2345 and submitted that the income tax is not chargeable on the income of the Railways Cooperative Credit Societies or Cooperative Bank because they are providing the facility

N.E. RAILWAY EMPLOYEES MULTI STATE PRIMARY COOPARATIVE BANK LTD.,,GORAKHPUR vs. ACIT, RANGE - 01,, GORAKHPUR

In the result, the appeals of the assessee for the assessment years 2009-

Bench: Hon’Ble Sh. Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharay: 2009-10 Ay: 2013-14 Ay: 2014-15 N.E. Railway Employees Multi State V. Acit, Primary Co-Operative Bank Ltd., Range-1, Gorakhpur Railway Colony, Mohaddipur Road, Gorakhpur, U.P. Pan-Aaajn0595P (Appellant) (Respondent) Appellant By: Anil Kumar Pandey, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 09.06.2022 O R D E R

142(1) to show cause as to why the claim of deduction under section 80P should not be disallowed. In reply, the assessee referred relevant portion of the Railways Establishment Rule Nos. 2345 and submitted that the income tax is not chargeable on the income of the Railways Cooperative Credit Societies or Cooperative Bank because they are providing the facility