VIMAL MISHRA,VARANASI vs. INCOME TAX OFFICER CIRCLE -3 VARANASI, VARANASI

In the result, the appeal of the assessee stands allowed

Bench: Shri Anadee Nath Misshra

disallowance @10%. No finding has been given by them, to explain how section 47(1) of ITAT, which is the relevant on this issue, has any applicability in the present case. No finding has been given either by the Assessing Officer or by the learned CIT(A) with respect to any specific sundry creditor to show that the sundry creditor

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