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

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

In the result, appeal of the assessee is allowed

9. Detailed Reply/Submission, to query dated 05.07.2017, on 266-319 12.07.2017, with respect to exemption under section 10(38) duly supported by relevant case laws 320-322 10. Copy of Assessment order dated 21.07.2017 under section 143(3). 11. Copy of Show cause notice issued under section 263,dated 323-326 05.02.2020. 327-338 12. Reply to above show cause

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

In the result, appeal of the assessee is allowed

9. Detailed Reply/Submission, to query dated 05.07.2017, on 266-319 12.07.2017, with respect to exemption under section 10(38) duly supported by relevant case laws 320-322 10. Copy of Assessment order dated 21.07.2017 under section 143(3). 11. Copy of Show cause notice issued under section 263,dated 323-326 05.02.2020. 327-338 12. Reply to above show cause

ANJU JHUNJHUNWALA,VARANASI vs. PCIT, VARANASI

In the result, appeal of the assessee is allowed

9. Detailed Reply/Submission, to query dated 05.07.2017, on 266-319 12.07.2017, with respect to exemption under section 10(38) duly supported by relevant case laws 320-322 10. Copy of Assessment order dated 21.07.2017 under section 143(3). 11. Copy of Show cause notice issued under section 263,dated 323-326 05.02.2020. 327-338 12. Reply to above show cause

SARVESH KUMAR AGARWAL HUF,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

9. Detailed Reply/Submission, to query dated 05.07.2017, on 266-319 12.07.2017, with respect to exemption under section 10(38) duly supported by relevant case laws 320-322 10. Copy of Assessment order dated 21.07.2017 under section 143(3). 11. Copy of Show cause notice issued under section 263,dated 323-326 05.02.2020. 327-338 12. Reply to above show cause

VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

9. Detailed Reply/Submission, to query dated 05.07.2017, on 266-319 12.07.2017, with respect to exemption under section 10(38) duly supported by relevant case laws 320-322 10. Copy of Assessment order dated 21.07.2017 under section 143(3). 11. Copy of Show cause notice issued under section 263,dated 323-326 05.02.2020. 327-338 12. Reply to above show cause

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

v. DCIT, 37, Elgin Road, Civil Lines, Central Circle, Varanasi Allahabad-211001 PAN- AAICA5295N (Appellant) (Respondent) Appellant by: None Respondent by: Sh. R.K. Vishwakarma, CIT DR Date of hearing: 11.10.2022 Date of pronouncement: 13.10.2022 O R D E R SHRI VIJAY PAL RAO, J.M. These two appeals by the assessee are directed against the two separate orders

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

v. DCIT, 37, Elgin Road, Civil Lines, Central Circle, Varanasi Allahabad-211001 PAN- AAICA5295N (Appellant) (Respondent) Appellant by: None Respondent by: Sh. R.K. Vishwakarma, CIT DR Date of hearing: 11.10.2022 Date of pronouncement: 13.10.2022 O R D E R SHRI VIJAY PAL RAO, J.M. These two appeals by the assessee are directed against the two separate orders

M/S JAI AMBE AGRICULTURAL INDUSTRIES,VARANASI vs. D.C.I.T., CIRCLE - 2(1), VARANASI

In the result, the appeal filed by the assessee stands dismissed

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year: 2019-2020 M/S Jai Ambe Agricultural The Dcit, Industries, Plot No. 211, V. Circle-2(1), Aayakar Bhawan, M A Marg, Churamanpur, Varanasi- Varanasi-221002,U.P. 221108,U.P. ( The Adi, Cpc, Bengaluru) Pan:Aahfj9428N (Appellant) (Respondent)

9 and 10 of the paper book , and submitted that it is the employer’s responsibility to deposit the employer contribution as well as employee contribution with the fund, within the due date. The employer is entitled to recover the employee contribution from the salary of the employee. He referred to provisions of Section

N.E. RAILWAY EMPLOYEES MULTI STATE PRIMARY COOPERATIVE BANK LTD.,,GORAKHPUR vs. ACIT, RANGE - 01, GORAKHPUR

In the result, the appeals of the assessee for the assessment years 2009-

Bench: Hon’Ble Sh. Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharay: 2009-10 Ay: 2013-14 Ay: 2014-15 N.E. Railway Employees Multi State V. Acit, Primary Co-Operative Bank Ltd., Range-1, Gorakhpur Railway Colony, Mohaddipur Road, Gorakhpur, U.P. Pan-Aaajn0595P (Appellant) (Respondent) Appellant By: Anil Kumar Pandey, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 09.06.2022 O R D E R

9. From time to time, the Reserve Bank of India has permitted the assessee to open the offices at various Railway Divisions and also enhanced the limit of advances / loan to its members. The assessee was also allowed to accept the deposits, issued the draft, travels check, discounting of bills etc,. The assessee is also accepting deposits from public /non-members

N.E. RAILWAY EMPLOYEES MULTI STATE PRIMARY COOPARATIVE BANK LTD.,,GORAKHPUR vs. ACIT, RANGE - 01,, GORAKHPUR

In the result, the appeals of the assessee for the assessment years 2009-

Bench: Hon’Ble Sh. Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharay: 2009-10 Ay: 2013-14 Ay: 2014-15 N.E. Railway Employees Multi State V. Acit, Primary Co-Operative Bank Ltd., Range-1, Gorakhpur Railway Colony, Mohaddipur Road, Gorakhpur, U.P. Pan-Aaajn0595P (Appellant) (Respondent) Appellant By: Anil Kumar Pandey, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 09.06.2022 O R D E R

9. From time to time, the Reserve Bank of India has permitted the assessee to open the offices at various Railway Divisions and also enhanced the limit of advances / loan to its members. The assessee was also allowed to accept the deposits, issued the draft, travels check, discounting of bills etc,. The assessee is also accepting deposits from public /non-members

N.E. RAILWAY EMPLOYEES MULTI STATE PRIMARY CO-OPRATIVE BANK LTD., ,GORAKHPUR vs. ACIT, RANGE - 01,, GORAKHPUR

In the result, the appeals of the assessee for the assessment years 2009-

Bench: Hon’Ble Sh. Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharay: 2009-10 Ay: 2013-14 Ay: 2014-15 N.E. Railway Employees Multi State V. Acit, Primary Co-Operative Bank Ltd., Range-1, Gorakhpur Railway Colony, Mohaddipur Road, Gorakhpur, U.P. Pan-Aaajn0595P (Appellant) (Respondent) Appellant By: Anil Kumar Pandey, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 09.06.2022 O R D E R

9. From time to time, the Reserve Bank of India has permitted the assessee to open the offices at various Railway Divisions and also enhanced the limit of advances / loan to its members. The assessee was also allowed to accept the deposits, issued the draft, travels check, discounting of bills etc,. The assessee is also accepting deposits from public /non-members

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)

9 RadheyShyam,Agra, U.P. v. ITO,Ward 2(3), Varanasi,U.P. I.T.A. No.42/VNS/2022 Assessment Year:2012-13 10 RadheyShyam,Agra, U.P. v. ITO,Ward 2(3), Varanasi,U.P. 5. Being aggrieved by appellate order passed by ld. CIT(A), the assessee filed second appeal with the Tribunal. The assessee did not appear before I.T.A. No.42/VNS/2022 Assessment Year

MANTRA MAJESTIQUE ASSOCIATES AOP,,VARANASI vs. PCIT, VARANASI

In the result, the appeal of the assessee stands allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2016-17 Mantra Majestique Associates, V. Pr. Cit Aop Allahabad Flat No.22, S-20/53-1 Sunderam Villa, Varuna Bridge Budha Vihar Colony Varanasi Tan/Pan:Aadam0702H (Appellant) (Respondent) Appellant By: Shri V. K. Jindal, C.A. Respondent By: Smt. Abha Kala Chanda, Cit (Dr) Date Of Hearing: 12 08 2021 Date Of Pronouncement: 01 09 2021 O R D E R

V. K. Jindal, C.A. Respondent by: Smt. Abha Kala Chanda, CIT (DR) Date of hearing: 12 08 2021 Date of pronouncement: 01 09 2021 O R D E R PER A.D. JAIN, V.P.: This is assessee’s appeal against the order of the Pr. CIT, Allahabad, dated 03.02.2020 for the assessment year 2016-17, raising the following grounds: 1. Because

SUJIT KUMAR AGRAWAL (HUF),VARANASI vs. ACIT, CC, VARANASI

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharay: 2014-15 Sujit Kumar Agrawal (Huf) V Assistant Commissioner Of 72, Jawahar Nagar Extension Bhelupur, . Income Tax, Central Circle, Varanasi-221005, Uttar Pradesh Varanasi Pan-Aaohs5397C (Appellant) (Respondent) Appellant By: Sh. Asim Zafar, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 07.07.2022 Date Of Pronouncement: 07.07.2022 O R D E R

v Assistant Commissioner of 72, Jawahar Nagar Extension Bhelupur, . Income Tax, Central Circle, Varanasi-221005, Uttar Pradesh Varanasi PAN-AAOHS5397C (Appellant) (Respondent) Appellant by: Sh. Asim Zafar, Adv Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 07.07.2022 Date of pronouncement: 07.07.2022 O R D E R PER VIJAY PAL RAO, J.M. This appeal filed by the assessee

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

v. McMillan & Co. [1958] 33 ITR 182 (SC) that a non- exercise of the power by the ITO under 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