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)

3) of the Act. 8. The first issue contested by the revenue relates to the addition made u/s 68 of the Act. The facts relating to thereto are that the assessee has maintained a godown at a place called Farbesganj, which was used as procurement centre of raw materials required for the assessee. The revenue carried out survey operations

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)

3) of the Act. 8. The first issue contested by the revenue relates to the addition made u/s 68 of the Act. The facts relating to thereto are that the assessee has maintained a godown at a place called Farbesganj, which was used as procurement centre of raw materials required for the assessee. The revenue carried out survey operations

INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

3 of Section 145 lays down that where the Assessing Officer is not satisfied about the correctness or completeness of the accounts of the assessee, or where the method of accounting namely cash or mercantile systems or accounting standards I.T.A. No.135/VNS/2020 31 C.IO.No.04/VNS/2021 Assessment Year:2017-18 as notified by the Central Government, have not been regularly followed

RAEES ALAM SIDDIQUI,GHAZIPUR vs. DY. C.I.T., RANGE - 1, VARANASI

In the result, the appeal of the assessee is allowed

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

3. Because learned the Commissioner of Income Tax (Appeals), NFAC has erred both in law and on facts in of by confirming penalty Rs.2,13,250/- levied assessing officer under section 271(1)(c) of Income Tax Act, 1961 without affording proper opportunity of being heard to the appellant. 4. Because on the facts and circumstances of the case

DY. COMMISSIONER OF INCOME TAX, CIRCLE - 01, VARANASI vs. PERFECT TECNO COUNSULTANTS PVT. LTD. , VARANASI

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

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year: 2017-18 Dy. Commissioner Of Income Perfect Techno Consultants Pvt. Ltd., Tax, Circle-1, Aayakarbhawan, V. N-1/65-A, Narrotam Nagar Colony, M A Road, Varanasi- Nagwa, Lanka Varanasi-221005,U.P. 221002,U.P. Pan:Aagcp3236N (Appellant) (Respondent) Revenue By: Sh. Amalendunath Mishra, Cit Dr Assessee By: Sh. Mohammad Ashraf, C.A. Date Of Hearing: 11.04.2023 Date Of Pronouncement: 13.04.2023 O R D E R

disallowance of penalties and other payments made for infraction of law(Section 37(1)) , etc. etc. and so on and so forth, which has further bearing on computing income of the tax- payers chargeable to tax. The purpose of framing scrutiny assessment u/s 143(3) of the 1961 Act is , inter-alia, to see that the assessee is maintaining proper

CHAMRU RAM,CHANDAULI vs. DC/ACIT, CIRCLE - 3, VARANASI

In the result, the appeal is partly allowed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

section 69C are not attracted in respect of the disallowance made by the Assessing Officer on account of unexplained expenses under I.T.A. No.14/VNS/2023 Assessment Year:2017-18 3 head compensation to employees/salary and wages or the issue is required to be set aside to the record of the Assessing Officer for fresh adjudication ?” (B.1) The Hon'ble Third Member

BRIJ BIHARI DUBEY EDUCATIONAL TRUST,GORAKHPUR vs. THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION, LUCKNOW

In the result, appeal of the assessee is dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2014-15 Brij Bihari Dubey Educational Trust, Vs. The Deputy Commissioner C-251, Budh Vihar, Taramandal, Of Income Tax-Cpc, Gorakhpur-273001, Uttar Pradesh Bangalore Pan-Aabtb7657D (Appellant) (Respondent) Appellant By: Sh. Subhash Chand, Adv & Sh. Ashutosh Bhardwaj, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 24.02.2023 O R D E R

disallowing the claim of exemption under section 11 and 12 of the Income Tax Act but the CPC has not reduced the corresponding expenditure from the gross receipts while computing the total income assessed to tax. In support of his contention, he has relied upon the decision dated 30.04.2015 of Coordinate Bench of this Tribunal in the case of Bharat

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.

Section 292C, there will be presumption that the contents of this documents found during survey are true and the documents belong to the assessee. This presumption is rebuttable, for which the assessee has to bring on record cogent/credible evidences to rebut the said presumption. There is a difference of Rs. 11,43,944/- in expenses as are recorded

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

disallowance of ₹ 3,39,505/-. 5. The next issue relates to deposits made in government account under Employees State Insurance Act 1948, on account of employees' P a g e | 3 AY 2017-18 OBEETEE TEXTILES PVT LTD. contribution to ESI for the months of January and February 2017, respective particulars are extracted herein below:- Details of Contributions received from

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)

3) of the 1961 Act, wherein two additions were made by the AO. Firstly, on account of cash deposited in the savings bank account by the assessee to the tune of Rs. 14,61,545/- during the year under consideration , the source of which could not be explained by the assessee, which stood added by the AO as unexplained money