VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

ii) Why there is unusual price rise in the shares of M/s Kailash Auto Finance Limited, as traded from Rs. 1/-to Rs. 19.95/- 30.50/- within a short period of time? (iii) Whether you have utilized the such types of brokers who were engaged in manipulating & rigging the prices of shares in order to provide benefit to shareholders

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

In the result, appeal of the assessee is allowed

ii) Why there is unusual price rise in the shares of M/s Kailash Auto Finance Limited, as traded from Rs. 1/-to Rs. 19.95/- 30.50/- within a short period of time? (iii) Whether you have utilized the such types of brokers who were engaged in manipulating & rigging the prices of shares in order to provide benefit to shareholders

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

In the result, appeal of the assessee is allowed

ii) Why there is unusual price rise in the shares of M/s Kailash Auto Finance Limited, as traded from Rs. 1/-to Rs. 19.95/- 30.50/- within a short period of time? (iii) Whether you have utilized the such types of brokers who were engaged in manipulating & rigging the prices of shares in order to provide benefit to shareholders

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