DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

section 143(3) of the Act for the Assessment Years 2017-18, 2018-19 & 2019-20. 2. In all the appeals, the common ground raised by the Revenue is that the ld. CIT(A) has erred in law and facts in deleting the disallowance of claim of deduction of rs.9,91,23

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

section 143(3) of the Act for the Assessment Years 2017-18, 2018-19 & 2019-20. 2. In all the appeals, the common ground raised by the Revenue is that the ld. CIT(A) has erred in law and facts in deleting the disallowance of claim of deduction of rs.9,91,23

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U. P.. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

section 143(3) of the Act for the Assessment Years 2017-18, 2018-19 & 2019-20. 2. In all the appeals, the common ground raised by the Revenue is that the ld. CIT(A) has erred in law and facts in deleting the disallowance of claim of deduction of rs.9,91,23

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

section 143(3) of the Act for the Assessment Years 2017-18, 2018-19 & 2019-20. 2. In all the appeals, the common ground raised by the Revenue is that the ld. CIT(A) has erred in law and facts in deleting the disallowance of claim of deduction of rs.9,91,23

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

section 143(3) of the Act for the Assessment Years 2017-18, 2018-19 & 2019-20. 2. In all the appeals, the common ground raised by the Revenue is that the ld. CIT(A) has erred in law and facts in deleting the disallowance of claim of deduction of rs.9,91,23

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

23,42,610/-. The case was selected for scrutiny through CASS as far as notice under Section 143(2) on 14th August, 2018 fixing compliance on or before 6th September, 2018 another notice under Section 142(1) was issued on 25th July, 2019, 3rd October, 2019 but there is no compliance of these notices. Thereafter, notice under Section

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)

Section 68 inasmuch as it is not in dispute that the creditors outstanding related to purchases and the trading results were accepted by the AO. We are, therefore, of the opinion that no substantial question of law arises for consideration in this case. The appeal is accordingly dismissed.” 8.7 Since the assessing officer, in the instant case, has assessed trade

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)

Section 68 inasmuch as it is not in dispute that the creditors outstanding related to purchases and the trading results were accepted by the AO. We are, therefore, of the opinion that no substantial question of law arises for consideration in this case. The appeal is accordingly dismissed.” 8.7 Since the assessing officer, in the instant case, has assessed trade

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)

Section 68 inasmuch as it is not in dispute that the creditors outstanding related to purchases and the trading results were accepted by the AO. We are, therefore, of the opinion that no substantial question of law arises for consideration in this case. The appeal is accordingly dismissed.” 8.7 Since the assessing officer, in the instant case, has assessed trade

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)

Section 68 inasmuch as it is not in dispute that the creditors outstanding related to purchases and the trading results were accepted by the AO. We are, therefore, of the opinion that no substantial question of law arises for consideration in this case. The appeal is accordingly dismissed.” 8.7 Since the assessing officer, in the instant case, has assessed trade

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

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

section 143(3) of the I. T. Act on 20/12/2016 and determined the total income of the assessee at Rs.22,23,872/- (rounded off to Rs.22,23,870/-) and made an addition of Rs.3,38,492/- on account of unverifiable sundry creditors. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned appellate order dated

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.

23 you were asked to explain the difference in investment under the sub head furniture and fixture in B/S a difference of Rs 43.00 Lacs was noted and in answer to Q.23 you have offered total amount as undisclosed investment. However, subsequently you have retracted from the same as per your ITR, Hence, why the aforementioned amount of investments

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

M/S RAJENDRA PRASAD SRIVASTAVA,AZAMGARH vs. ACIT, RANGE - AZAMGARH, AZAMGARH

In the result, the appeal of the assessee is dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 M/S Rajendra Prasad Srivastava, Vs. Asstt. Commissioner Of Income Sarfuddinpur, Near Railway Tax, Range-Azamgarh Station, Azamgarh-276001 Pan-Aakfr2986A (Appellant) (Respondent) Appellant By: Sh.Hari N. Singh Bisen, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 11.01.2023 Date Of Pronouncement: 07.02.2023

23,80,101/-. However on perusal of 26 AS statement, it had been found that assessee had received test of Rs 4,03,763, Assessee have not shown interest from Indian bank in its return of income. The interest income which has been earned on FDR, has the nature of income from other sources. In the case of Commissioner