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

In the result, appeal of the assessee is allowed

2) dated 02.08.2016 162 163-174 175 176-178 submitted on 23.09.2016 , along with Copies of : (i) Income Tax Return for the Assessment Year 2015-16 (ii) Acknowledgment for filing of Income Tax Return for the Assessment Year 20 1 5- 1 6 (iii) Statement showing Computation of Income for the Assessment year 2015-16 4. Notice under section

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

In the result, appeal of the assessee is allowed

2) dated 02.08.2016 162 163-174 175 176-178 submitted on 23.09.2016 , along with Copies of : (i) Income Tax Return for the Assessment Year 2015-16 (ii) Acknowledgment for filing of Income Tax Return for the Assessment Year 20 1 5- 1 6 (iii) Statement showing Computation of Income for the Assessment year 2015-16 4. Notice under section

ANJU JHUNJHUNWALA,VARANASI vs. PCIT, VARANASI

In the result, appeal of the assessee is allowed

2) dated 02.08.2016 162 163-174 175 176-178 submitted on 23.09.2016 , along with Copies of : (i) Income Tax Return for the Assessment Year 2015-16 (ii) Acknowledgment for filing of Income Tax Return for the Assessment Year 20 1 5- 1 6 (iii) Statement showing Computation of Income for the Assessment year 2015-16 4. Notice under section

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)

6. Because, order is bad in law and against facts of the case.” 3. The brief facts of the case are that the assessee filed its return of income on 27.10.2019 for assessment year 2019-20 returning income of Rs. 2,28,687/-. The said return of income was processed by Revenue under section

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

In the result the appeal of the assessee is allowed

2) of the Act that the capital gains should be deposited in the CGAS scheme is merely an enabling provision. If the assessee shows during assessment proceedings that the capital gains have been reinvested in the new residential house, exemption cannot be denied merely the amount was not deposited in the CGAS. In this case it is a fact that

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)

2. That the addition made on account of 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

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

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

In the result, appeal of the assessee is allowed

2 That since the appellant has been prevented by sufficient cause in not presenting the appeal before your honour within due date.” 3. After considering the aforesaid reason, we find that there was reasonable cause for delay in filing the appeal, therefore, the delay in filing of the appeal is condoned and the appeal is admitted for hearing