In the result, appeal of the assessee in ITA No

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Shailesh Mani Tripathi, Acit, Circle-1 384-E Infront Of Var- V. Gorakhpur, U.P. Vadhu Marriage House,Aarogyamandir, Shahpurrapti Nagar, Gorakhpur-273001, U.P. Pan:Aefpt 5272A (Appellant) (Respondent)

2 Assessment Year: 2013-14 Shailesh Mani Tripathi v. ACIT interest income on refund of income-tax to the tune of Rs.5483/-,which stood added as income by the AO in the hands of the assessee as the same were not declared by the assessee in its return of income filed with the Revenue . The penalty proceedings were initiated