VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

section 263,dated 323-326 05.02.2020. 327-338 12. Reply to above show cause notice on 02.03.2020 24. Ld. Counsel further submitted that, nowhere ld. PCIT has commented as to what further enquiries or information should have been sought by the AO, instead stating that AO should have considered the Investigation report and should have made the assessee. Thus

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

In the result, appeal of the assessee is allowed

section 263,dated 323-326 05.02.2020. 327-338 12. Reply to above show cause notice on 02.03.2020 24. Ld. Counsel further submitted that, nowhere ld. PCIT has commented as to what further enquiries or information should have been sought by the AO, instead stating that AO should have considered the Investigation report and should have made the assessee. Thus

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

In the result, appeal of the assessee is allowed

section 263,dated 323-326 05.02.2020. 327-338 12. Reply to above show cause notice on 02.03.2020 24. Ld. Counsel further submitted that, nowhere ld. PCIT has commented as to what further enquiries or information should have been sought by the AO, instead stating that AO should have considered the Investigation report and should have made the assessee. Thus

AWADHESH KUMAR,BALLIA vs. ITO, WARD - 2(4), BALLIA

Bench: Shri.Vijay Pal Raoassessment Year: 2016-17 Awadhesh Kumar, V. Income Tax Officer, Arya Samaj Road, Ballia, Ward-2(4), Ballia, U.P. Uttar Pradesh Pan-Athpk1294N (Appellant) (Respondent) Appellant By: Sh. Praveen Godbole, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 12.10.2022 Date Of Pronouncement: 14.10.2022 O R D E R

section 50C of the Act to the short term capital gain by adopting the Stamp Duty Valuation of Rs. 28,05,000/- as full value consideration as against the sale consideration of Rs. 2,00,000/- shown by the assessee. Consequently, an addition of Rs. 26,90

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