VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

35 Varanasi A-Block, Virat Villa Mahmoorganj Varanasi-221010 PAN/GIR No.AKCPK2992F (Appellant) .. (Respondent) Assessee by Shri Arvind Shukla Revenue by Shri Robin Chaudhary Date of Hearing 27/09/2023 Vs. Pr. Commissioner of Kumar (HUF) Income Tax, Saraf Sadan, Gandhi Gorakhpur Nagar, Golghar Gorakhpur – 273001 PAN/GIR No.AACHG7673R (Appellant) .. (Respondent) Assessee by Shri S.K. Garg & Shri.Shubham Singh Revenue by Shri Robin Chaudhary Date

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

In the result, appeal of the assessee is allowed

35 Varanasi A-Block, Virat Villa Mahmoorganj Varanasi-221010 PAN/GIR No.AKCPK2992F (Appellant) .. (Respondent) Assessee by Shri Arvind Shukla Revenue by Shri Robin Chaudhary Date of Hearing 27/09/2023 Vs. Pr. Commissioner of Kumar (HUF) Income Tax, Saraf Sadan, Gandhi Gorakhpur Nagar, Golghar Gorakhpur – 273001 PAN/GIR No.AACHG7673R (Appellant) .. (Respondent) Assessee by Shri S.K. Garg & Shri.Shubham Singh Revenue by Shri Robin Chaudhary Date

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

In the result, appeal of the assessee is allowed

35 Varanasi A-Block, Virat Villa Mahmoorganj Varanasi-221010 PAN/GIR No.AKCPK2992F (Appellant) .. (Respondent) Assessee by Shri Arvind Shukla Revenue by Shri Robin Chaudhary Date of Hearing 27/09/2023 Vs. Pr. Commissioner of Kumar (HUF) Income Tax, Saraf Sadan, Gandhi Gorakhpur Nagar, Golghar Gorakhpur – 273001 PAN/GIR No.AACHG7673R (Appellant) .. (Respondent) Assessee by Shri S.K. Garg & Shri.Shubham Singh Revenue by Shri Robin Chaudhary Date

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 2, VARANASI

In the result , the appeal filed the assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

gains" and claims that the loss or any part thereof should be carried forward under sub-section (1) of section 72, or sub-section (2) of section 73, > [or sub- section (2) of section 73A] or sub-section (1) [or sub-section (3)] of section 74, [or sub-section (3) of section 74A], he may furnish, within the time allowed

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 02,, VARANASI

In the result , the appeal filed the assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

gains" and claims that the loss or any part thereof should be carried forward under sub-section (1) of section 72, or sub-section (2) of section 73, > [or sub- section (2) of section 73A] or sub-section (1) [or sub-section (3)] of section 74, [or sub-section (3) of section 74A], he may furnish, within the time allowed

M/S AVANTIKA INFRAVENTURE (P) LTD.,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, VARANASI

In the result, the appeals of the assessee for the Assessment Years

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

35 has stated in para 8 to 11 as under:- “8- The assessee has explained has explained during the assessment proceedings that the amount advanced to Grace Infraventures Pvt. Ltd. of Rs.1 crore have been exclusively used for business purpose. The assessee relied upon the case law of Apex Court in case of S.A. Builders Ltd., wherein it has been

M/S AVANTIKA INFRAVENTURE (P) LTD.,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, VARANASI

In the result, the appeals of the assessee for the Assessment Years

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

35 has stated in para 8 to 11 as under:- “8- The assessee has explained has explained during the assessment proceedings that the amount advanced to Grace Infraventures Pvt. Ltd. of Rs.1 crore have been exclusively used for business purpose. The assessee relied upon the case law of Apex Court in case of S.A. Builders Ltd., wherein it has been