M/S BANARAS SWARN KALA KENDRA PVT. LTD.,,VARANASI vs. ACIT, CC, VARANASI
ITA 4/VNS/2019[2011-2012]Status: DisposedITAT Varanasi21 Nov 2022AY 2011-2012
Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2011-12 M/S. Banaras Swarn Kala Kendra Pvt. Ltd., The Assistant Commissioner Of Ck-65/70A, Bari Piari, V. Income Tax, Varanasi-221002, U.P. Central Circle, Aaykar Bhawan, M A Road, Varanasi-221002, U.P. Pan:Aaccb1623M (Appellant) (Respondent) Assesseeby: Shri A.K. Pandey, Advocate Revenue By: Shri Neeraj Kumar, Cit Dr Date Of Hearing: 25.08.2022 Date Of Pronouncement: 21.11.2022
For Appellant: Shri A.K. Pandey, AdvocateFor Respondent: Shri Neeraj Kumar, CIT DR
Section 132Section 153A
Section 153A r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter called “the Act”).
2. The grounds of appeal raised by assessee in memo of appeal filed with Income Tax Appellate Tribunal, Varanasi (hereinafter called “the tribunal”), reads as under:
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Assessment Year: 2011-12
M/s. Banaras Swarn Kala Kendra Pvt. Ltd v. ACIT, Central Circle, Varanasi
1. Because
