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)

9. We find no merit in these civil appeals filed by the Department for the following reasons: firstly, as stated above, section 43B [main section], which stood inserted by Finance Act, 1983, with effect from 1- 4-1984, expressly commences with a non obstante clause, the underlying object being to disallow deductions claimed merely by making a Book entry based

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)

9. We find no merit in these civil appeals filed by the Department for the following reasons: firstly, as stated above, section 43B [main section], which stood inserted by Finance Act, 1983, with effect from 1-4-1984, expressly commences with a non obstante clause, the underlying object being to disallow deductions claimed merely by making a Book entry based

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)

9. We find no merit in these civil appeals filed by the Department for the following reasons: firstly, as stated above, section 43B [main section], which stood inserted by Finance Act, 1983, with effect from 1-4-1984, expressly commences with a non obstante clause, the underlying object being to disallow deductions claimed merely by making a Book entry based

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)

9. We find no merit in these civil appeals filed by the Department for the following reasons: firstly, as stated above, section 43B [main section], which stood inserted by Finance Act, 1983, with effect from 1-4-1984, expressly commences with a non obstante clause, the underlying object being to disallow deductions claimed merely by making a Book entry based

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)

9. We find no merit in these civil appeals filed by the Department for the following reasons: firstly, as stated above, section 43B [main section], which stood inserted by Finance Act, 1983, with effect from 1-4-1984, expressly commences with a non obstante clause, the underlying object being to disallow deductions claimed merely by making a Book entry based

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

section 233B47 of the Companies Act, 1956 (1 of 1956), also the report under that section]; (f) where regular books of account are not maintained by the assessee, the return is accompanied by a statement indicating the amounts of turnover or, as the case may be, gross receipts, gross profit, expenses and net profit of the business or profession

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

section 233B47 of the Companies Act, 1956 (1 of 1956), also the report under that section]; (f) where regular books of account are not maintained by the assessee, the return is accompanied by a statement indicating the amounts of turnover or, as the case may be, gross receipts, gross profit, expenses and net profit of the business or profession

KAHM PROPERTIES PVT. LTD.,VARANASI vs. DC/ACIT, CENTRAL CIRCLE, VARANASI

In the result, the appeal of the assessee is allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shuklaassessment Year:2018-19 M/S Kahm Properties Pvt. Ltd. V. The Dc/Acit B-21/192, Kamaccha Central Circle Varanasai Varanasi Tan/Pan:Aacck7739F (Appellant) (Respondent) Appellant By: Shri V. K. Jindal Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 26 09 2023 Date Of Pronouncement: 29 09 2023

139(1) of the Act on 27.9.2018, declaring an income of Rs.2,72,280/-. A survey under section 133A of the Act was :-2-: conducted on 2.7.2019 on the business premises of the assessee. In the survey proceedings, the assessee admitted certain undisclosed income, amounting to Rs.15,89,684/- on account of undisclosed rent received on lawn booking. The assessee

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

139 of the Act declaring nil income after claiming deduction under section 80P of the Income Tax Act. The main object of the assessee Cooperative Credit Society is to increase the habit of thrift amount members rather than providing loan to them at reasonable rate of interest. The main source of income of the assessee society N.E. Railway Employees Multi

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

139 of the Act declaring nil income after claiming deduction under section 80P of the Income Tax Act. The main object of the assessee Cooperative Credit Society is to increase the habit of thrift amount members rather than providing loan to them at reasonable rate of interest. The main source of income of the assessee society N.E. Railway Employees Multi

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

139 of the Act declaring nil income after claiming deduction under section 80P of the Income Tax Act. The main object of the assessee Cooperative Credit Society is to increase the habit of thrift amount members rather than providing loan to them at reasonable rate of interest. The main source of income of the assessee society N.E. Railway Employees Multi

AMARESH PANDEY,SONEBHADRA vs. INCOME TAX OFFICER, WARD 3 (5), SONEBHADRA

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

Bench: Shri.Vijay Pal Raoassessment Year: 2010-11 Amaresh Pandey, V. Income Tax Officer, Ghuash Road, Ward 20, Range-Sonebhadra Robertsganj, Sonebhadra-231216 Pan-Ajfpp6965K (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

disallowance of Rs.41,802/- out of interest income as made by the assessing officer and confirm by CIT appeal (National Faceless Appeal Centre) is highly unjustified. 7. That in any view of the matter the appellant reserves her right to take any fresh ground before hearing of the appeal.” 2. The learned AR of the assessee has submitted that originally

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

9. It is also important to note that the ld. AM also concur this view but only observed that appeal before CIT (Appeals), Varanasi was not maintainable, hence that impugned order deserves to be set aside with liberty to the assessee to file fresh appeal before CIT (Appeals), Kolkata. I am of the view that if ld.CIT (Appeals), Varanasi does