VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

26 ITR 775 and the decision of the Hon’ble Supreme Court in the case of PCIT vs. NRA Iron & Steel Pvt. Ltd reported in (2019) 412 ITR 161/262. 5.1 In so far as the contention of the assessee that the conditions prescribed in Explanation 2 is not satisfied, ld. PCIT held that the order of the AO is erroneous

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

In the result, appeal of the assessee is allowed

26 ITR 775 and the decision of the Hon’ble Supreme Court in the case of PCIT vs. NRA Iron & Steel Pvt. Ltd reported in (2019) 412 ITR 161/262. 5.1 In so far as the contention of the assessee that the conditions prescribed in Explanation 2 is not satisfied, ld. PCIT held that the order of the AO is erroneous

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

In the result, appeal of the assessee is allowed

26 ITR 775 and the decision of the Hon’ble Supreme Court in the case of PCIT vs. NRA Iron & Steel Pvt. Ltd reported in (2019) 412 ITR 161/262. 5.1 In so far as the contention of the assessee that the conditions prescribed in Explanation 2 is not satisfied, ld. PCIT held that the order of the AO is erroneous

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

26 AS statement, it had been found that assessee had received test of Rs 4,03,763, Assessee have not shown interest from Indian bank in its return of income. The interest income which has been earned on FDR, has the nature of income from other sources. In the case of Commissioner Of Income-Tax is VP. Gopinathan