M/S RAJENDRA PRASAD SRIVASTAVA,AZAMGARH vs. ACIT, RANGE - AZAMGARH, AZAMGARH
In the result, the appeal of the assessee is dismissed
ITA 164/VNS/2019[2013-2014]Status: DisposedITAT Varanasi07 Feb 2023AY 2013-2014
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
For Appellant: Sh.Hari N. Singh Bisen, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(2)Section 145(3)
282 ITR 617 as well as Chandpur Sugar Companies Ltd., 280 ITR 612 are binding precedents. He has also relied upon the various decisions as under:-
“1. [1997] 227 ITR 172 (SC), Tuticorin Alkali Chemicals & Fertilizers Ltd.
2. [2000] 243 ITR 192 (Kerela), NanjiTopanbhai& Co.
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M/s Rajendra Prasad Srivastava
3. [2006] 280 ITR 617 (All.) KisanSahkariChini Mills
