SHRI PRAKASH YADAV,BALLIA vs. INCOME TAX OFFICE, WARD - 2(4), BALLIA

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

Bench: Ramit Kocharassessment Year:2012-13 Shri Prakash Yadav, Income Tax Officer, Rampur, Boha, Akhar, V. Ward-2(4), Ballia-277401, Uttar Pradesh Ballia-277401, U.P. Pan:Agvpy3320Q (Appellant) (Respondent)

D E R This appeal in I.T.A. No.51/VNS/2022 for assessment year 2012-13 has arisen from the appellate order dated 28/09/2022 (DIN & order No. ITBA/NFAC/S/250/2022-23/1046072529[1]) passed by learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre(NFAC), Delhi (Hereinafter called “CIT(A)” ) under section 250 of the Income-tax Act, 1961(hereinafter called “the Act”), the appellate proceedings

RISHIKESH SHUKLA,SINGRAULI vs. ITO, WARD - III (1), MIRZAPUR

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

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year:2009-10 Shri Rishikesh Shukla, Income Tax Officer, S/O Shri K. P. Shukla, V. Ward-Iii(1), Sharma Colony, Mirzapur,U.P.. Waidhan,Singrauli-486886, Madhya Pradesh . Pan:Bcmps8094M (Appellant) (Respondent)

D E R PER RAMIT KOCHAR:A.M. This appeal in I.T.A. No.124/VNS/2020 for assessment year 2009-10 has arisen from the appellate order dated 19/11/2019 passed by learned Commissioner of Income-tax (Appeals)(hereinafter called the CIT(A)) , Allahabad in Appeal No. CIT(A), Allahabad/10756/2015-16, and the appellate proceedings before ld. CIT(A) had arisen from assessment order dated

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

D E R PER VIJAY PAL RAO, J.M. This appeal filed by the assessee is directed against the order dated 9.9.2021 of CIT(A) (National Faceless Appeal Centre, Delhi), arising from the re- assessment order passed under section 143(3) r.w.s. 147 for the assessment year 2014-15. 2. There is a delay of six days’ in filing the present

BHUPENDRA NATH PANDEY,VARANASI vs. ACIT, R - 03, VARANASI

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

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Bhupendra Nath Pandey Assistant Director Of Income 6-159/27, Kashi Enclave V. Tax (Cpc), Centralized Colony, Pahadiya Sarnath, Processing Center , Varanasi-221007, U.P. Bengaluru-560500 (The Acit, Range-3, Varanasi, U.P.) Pan:Ajfpp1273J (Appellant) (Respondent)

6. It would also be appropriate to take note of section 43B of the Act primarily for the reason that in Vinay Cement Ltd. 's case (supra) it was this provision which came up for discussion before the Supreme Court and also keeping in view the contention of learned counsel for the Revenue that this judgment would

M/S RUGS MART,VARANASI vs. DCIT, CIRCLE - 03, VARANASI

In the result, appeal filed by the assesseeis in ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Rugs Mart Deputy Commissioner Of Barhi Ewada V. Income Tax (Cpc), Centralized District Varanasi-221207 Processing Center , U.P. Bengaluru-560500 (The Dcit , Circle-3, Varanasi, U.P.) Pan:Aalfr4883R (Appellant) (Respondent)

6. It would also be appropriate to take note of section 43B of the Act primarily for the reason that in Vinay Cement Ltd. 's case (supra) it was this provision which came up for discussion before the Supreme Court and also keeping in view the contention of learned counsel for the Revenue that this judgment would

LAWKUSH SHARMA,SONEBHADRA vs. INCOME TAX OFFICER, WARD - 3 (5), SONEBHADRA

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

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Lawkush Sharma Assistant Director Of Income 14-495, V.V. Colony, V. Tax (Cpc), Centralized Shakti Nagar, Sonebhadra- Processing Center , 231222, U.P. Bengaluru-560500 Pan:Artps9822Q (Appellant) (Respondent)

6. It would also be appropriate to take note of section 43B of the Act primarily for the reason that in Vinay Cement Ltd. 's case (supra) it was this provision which came up for discussion before the Supreme Court and also keeping in view the contention of learned counsel for the Revenue that this judgment would

UTKARSH SMALL FINANCE BANK LTD.,VARANASI vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

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

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 M/S. Utkarsh Small Finance National E-Assessment Centre, Bank Limited V. Delhi S-24/1-2, First Floor, Mahavir Nagar, Orderly Bazar, Near Mahavir Mandir, Varanasi- 221001, U.P. Pan:Aabcu9355J (Appellant) (Respondent)

6. It would also be appropriate to take note of section 43B of the Act primarily for the reason that in Vinay Cement Ltd. 's case (supra) it was this provision which came up for discussion before the Supreme Court and also keeping in view the contention of learned counsel for the Revenue that this judgment would

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)

D E R PER RAMIT KOCHAR:A.M. This appeal in I.T.A. No.42/VNS/2022 for assessment year 2012-13 has arisen from the appellate order dated 23/08/2022 (DIN & order No. ITBA/NFAC/S/250/2022-23/1044863836[1]) passed by learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre(NFAC), Delhi (Hereinafter called “CIT(A)”) under section 250 of the Income-tax Act, 1961(hereinafter called

M.W.S. & CO.,BHADOHI vs. DY. C.I.T., RANGE - 1, VARANASI

In the result, both the appeals are allowed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 & Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar V. Dy. Commissioner Of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (Cpc), Pradesh, India Bengaluru [Jurisdictional Assessing Pan-Aaffm2003E Officer Being Dy./Assistant Commissioner Of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent)

6. It would also be appropriate to take note of section 43B of the Act primarily for the reason that in Vinay Cement Ltd. 's case (supra) it was this provision which came up for discussion before the Supreme Court and also keeping in view the contention of learned counsel for the Revenue that this judgment would

M.W.S. & CO.,BHADOHI vs. DY. C.I.T., RANGE - 1, VARANASI

In the result, both the appeals are allowed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 & Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar V. Dy. Commissioner Of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (Cpc), Pradesh, India Bengaluru [Jurisdictional Assessing Pan-Aaffm2003E Officer Being Dy./Assistant Commissioner Of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent)

6. It would also be appropriate to take note of section 43B of the Act primarily for the reason that in Vinay Cement Ltd. 's case (supra) it was this provision which came up for discussion before the Supreme Court and also keeping in view the contention of learned counsel for the Revenue that this judgment would

RAMESH CHANDRA JAISWAL,GORAKHPUR vs. INCOME TAX OFFICER, WARD - 2 (5), GORAKHPUR

In the result, the appeal of the assessee stands partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra

section 56 of the Income Tax Act, 1961, 50000 Provided that monetary gift received by an individual or HUF from relatives will not be charged to tax and spouse falls under the definition of relatives as per the Income Tax Act. 5. Interest on FDR made as on 01-08-2008 in the name of my wife Maya Jaiswal

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

In the result, appeal of the assessee is allowed

delay in filing of the appeal is condoned. 20. The brief facts of the case are that the return of income was filed on 28/08/2015, declaring total income of Rs.16,23,280/-. In the return of income assessee has claimed exemption of long term capital gain earned from sale of shares at Rs.49,83,123/-. The assessee had earned long

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

In the result, appeal of the assessee is allowed

delay in filing of the appeal is condoned. 20. The brief facts of the case are that the return of income was filed on 28/08/2015, declaring total income of Rs.16,23,280/-. In the return of income assessee has claimed exemption of long term capital gain earned from sale of shares at Rs.49,83,123/-. The assessee had earned long

VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

delay in filing of the appeal is condoned. 20. The brief facts of the case are that the return of income was filed on 28/08/2015, declaring total income of Rs.16,23,280/-. In the return of income assessee has claimed exemption of long term capital gain earned from sale of shares at Rs.49,83,123/-. The assessee had earned long

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

In the result, appeal of the assessee is allowed

delay in filing of the appeal is condoned. 20. The brief facts of the case are that the return of income was filed on 28/08/2015, declaring total income of Rs.16,23,280/-. In the return of income assessee has claimed exemption of long term capital gain earned from sale of shares at Rs.49,83,123/-. The assessee had earned long

ANJU JHUNJHUNWALA,VARANASI vs. PCIT, VARANASI

In the result, appeal of the assessee is allowed

delay in filing of the appeal is condoned. 20. The brief facts of the case are that the return of income was filed on 28/08/2015, declaring total income of Rs.16,23,280/-. In the return of income assessee has claimed exemption of long term capital gain earned from sale of shares at Rs.49,83,123/-. The assessee had earned long

SURYA CHARITABLE TRUST,,VARANASI vs. CIT (E), LUCKNOW

D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by assessee, being ITA No. 142/Alld /2018, is directed against order dated 16.06.2017 (Order No. ITBA/EXM/S/EXM1/2017- 18/1004636847(1)) passed by learned Commissioner of Income Tax (Exemption), Lucknow (hereinafter called "the CIT(E)”) u/s 12AA(1)(b)(ii) of the Income-tax Act, 1961 (hereinafter called “the Act”) , dismissing