DY. COMMISSIONER OF INCOME TAX, CIRCLE - 01,, VARANASI vs. M/S RATANDEEP GOLD & DIAMOND PVT. LTD., CHANDAULI

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2017-18 The Deputy Commissioner M/S Ratandeep Gold & Diamond Of Income Tax, V. Pvt. Ltd. Circle-1, M A Road, 19, New Mohal, Varanasi-211001, U.P. Near Balika Inter College, Mugalsarai, Chandauli- 232101, U.P. Pan:Aahcr4764Q (Appellant) (Respondent) C.O. No. 02/Vns/2021 (Arising Out Of Ita No. 136/Vns/2020) Assessment Year: 2017-18 M/S Ratandeep Gold & The Deputy Commissioner Of Diamond Pvt. Ltd. V. Income Tax,Circle-1, M.A. Road 19, New Mohal, Varanasi-211001, U.P. Near Balika Inter College, Mugalsarai, Chandauli- 232101, U.P.

depreciation of Rs. 5,70,537/-). Hence, the remaining AY:2017-18 DCIT , Circle-1, Varanasi , U.P. v. M/s. Ratandeep Gold & Diamond Pvt. Ltd.,Chandauli,U.P. expenses debited after date of survey viz. 05.10.2017 were disallowed by the AO amounting to Rs. 11,43,949/- as unexplained expenses u/s 69C. 3c. The AO further observed that the assessee has made

ACIT, CIRCLE - 1, GORAKHPUR vs. BAJRANG BAHADUR SINGH, GORAKHPUR

In the result, appeal filed by Revenue is partly allowed

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2012-13 The Assistant Shri Bajrang Bahadur Singh, Commissioner Of Income V. Marhatha, Campierganj, Tax,Circle-1, Gorakhpur-273001, Uttar Aayakarbhawan, Civil Pradesh Lines, Gorakhpur 273001, Uttar Pradesh Pan:Afxps6284G (Appellant) (Respondent)

depreciation claimed by the assessee, vide assessment order dated 12.12.2017 passed by AO u/s 143(3) read with Section 263 of the 1961 Act. The AO observed that the assessee has shown addition in the fixed assets in Plant and Machinery (Tippers 3 Numbers) at Rs. 44,96,000/- , but the assessee did not submitted any proof of purchase

THE MAHABIR JUTE MILLS LTD.,GORAKHPUR vs. ASST. DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

2. The assessee company is engaged in the business of manufacture and sale of Jute bags, hessian, sutli and other jute products. 3. We shall first take up cross appeals and the cross objection pertaining to AY 2009-10. The revenue carried out survey operation u/s 133A of the Act on 03-02-2009. Consequent thereto, the assessment was completed

THE MAHABIR JUTE MILLS LIMITED,GORAKHPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 , GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

2. The assessee company is engaged in the business of manufacture and sale of Jute bags, hessian, sutli and other jute products. 3. We shall first take up cross appeals and the cross objection pertaining to AY 2009-10. The revenue carried out survey operation u/s 133A of the Act on 03-02-2009. Consequent thereto, the assessment was completed

DCIT,, GORAKHPUR vs. M/S MAHABIR JITE MILLS, LTD., GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

2. The assessee company is engaged in the business of manufacture and sale of Jute bags, hessian, sutli and other jute products. 3. We shall first take up cross appeals and the cross objection pertaining to AY 2009-10. The revenue carried out survey operation u/s 133A of the Act on 03-02-2009. Consequent thereto, the assessment was completed

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 , GORAKHPUR vs. THE MAHABIR JUTE MILLS LIMITED, GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

2. The assessee company is engaged in the business of manufacture and sale of Jute bags, hessian, sutli and other jute products. 3. We shall first take up cross appeals and the cross objection pertaining to AY 2009-10. The revenue carried out survey operation u/s 133A of the Act on 03-02-2009. Consequent thereto, the assessment was completed

OBEETEE TEXTILES PVT. LTD.,MIRZAPUR vs. NATIONAL FACELESS ASSESSMENT CENTER, DELHI

In the result the appeal of the assessee is allowed

Bench: Br Baskaran & Shri Amit Shuklaobeetee Textiles Pvt. Ltd. Vs. National Faceless 93, Ward-9, Assessment Centre, Bisunderpur, Civil Lines, Delhi Mirzapur, Uttarpradesh-231312 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaaco2596C Appellant .. Respondent

2 AY 2017-18 OBEETEE TEXTILES PVT LTD. i) first issue relates to short allowance of depreciation to the tune of Rs.3,39,505/-; and ii) second issue relates to addition of Rs.30,180/- on account of delay in deposit in Government account, the employees' contribution to Employees State Insurance Scheme (ESI). 3. In so far as short allowance