VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

6. 185 Additional information sought for on 03.07.2017, by the Ld. Assessing Officer, whereby specific query/information was made/ sought on issues of: (i) Case Laws regarding exemption claimed under section 10(38). (ii) Copy of All Bank Statements 7. Reply to above referred query dated 03.07.2017 submitted on 186-190 05.07.2017,wherein Specific reply with respect to claim for exemption

ANJU JHUNJHUNWALA,VARANASI vs. PCIT, VARANASI

In the result, appeal of the assessee is allowed

6. 185 Additional information sought for on 03.07.2017, by the Ld. Assessing Officer, whereby specific query/information was made/ sought on issues of: (i) Case Laws regarding exemption claimed under section 10(38). (ii) Copy of All Bank Statements 7. Reply to above referred query dated 03.07.2017 submitted on 186-190 05.07.2017,wherein Specific reply with respect to claim for exemption

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

In the result, appeal of the assessee is allowed

6. 185 Additional information sought for on 03.07.2017, by the Ld. Assessing Officer, whereby specific query/information was made/ sought on issues of: (i) Case Laws regarding exemption claimed under section 10(38). (ii) Copy of All Bank Statements 7. Reply to above referred query dated 03.07.2017 submitted on 186-190 05.07.2017,wherein Specific reply with respect to claim for exemption

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)

250 of the Income-tax Act, 1961(hereinafter called “the Act”), the appellate I.T.A. No.42/VNS/2022 Assessment Year:2012-13 2 RadheyShyam,Agra, U.P. v. ITO,Ward 2(3), Varanasi,U.P. proceedings before ld. CIT(A) had arisen from assessment order dated 24.11.2019 passed by ld. Assessing Officer(hereinafter called “the AO”) u/s 144 read with Section

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