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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

disallowed, by the Income-tax Officer on the ground that detailed information regarding them was not available. Justice was not done to the assessee. It was not possible for the assessee's to produce the original account books, which were destroyed in fire. There was, however, other material mainly consisting of the auditors' reports were material. But the question

BRIJ BIHARI DUBEY EDUCATIONAL TRUST,GORAKHPUR vs. THE DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION, LUCKNOW

In the result, appeal of the assessee is dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2014-15 Brij Bihari Dubey Educational Trust, Vs. The Deputy Commissioner C-251, Budh Vihar, Taramandal, Of Income Tax-Cpc, Gorakhpur-273001, Uttar Pradesh Bangalore Pan-Aabtb7657D (Appellant) (Respondent) Appellant By: Sh. Subhash Chand, Adv & Sh. Ashutosh Bhardwaj, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 09.02.2023 Date Of Pronouncement: 24.02.2023 O R D E R

disallowing the claim of exemption under section 11 and 12 of the Income Tax Act but the CPC has not reduced the corresponding expenditure from the gross receipts while computing the total income assessed to tax. In support of his contention, he has relied upon the decision dated 30.04.2015 of Coordinate Bench of this Tribunal in the case of Bharat

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.

36,423/- out of unregistered purchases of Rs.4,53,64,232/- @10%. AY:2017-18 DCIT , Circle-1, Varanasi , U.P. v. M/s. Ratandeep Gold & Diamond Pvt. Ltd.,Chandauli,U.P. 4. On the facts and in the circumstances of the case the Ld. CIT(A) has erred in deleting the addition unexplained investment of Rs.43,00,000/- under the head furniture

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

section 36(1)(va) Sr. No. Nature of Sum received Due date of The actual The actual fund from payment amount paid date of employees payment to the concerned authorities 1. Any Fund set 19242 21.05.2616 19242 20.05.2016 up under the provisions of ESI Act, 1948 2 Any Fund set 21652 21.06.2016 21652 20.06.2016 up under the provisions

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)

2,03,57,009) Raw Materials Consumed 75,79,70,972 45. Moreover, it was a case of scrutiny assessment and the assessment had been made after examination of books of account. During the course of assessment proceedings copy of jute purchase account and raw material purchase account (pertaining to syntax division) had been placed before the Assessing Officer

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)

2,03,57,009) Raw Materials Consumed 75,79,70,972 45. Moreover, it was a case of scrutiny assessment and the assessment had been made after examination of books of account. During the course of assessment proceedings copy of jute purchase account and raw material purchase account (pertaining to syntax division) had been placed before the Assessing Officer

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)

2,03,57,009) Raw Materials Consumed 75,79,70,972 45. Moreover, it was a case of scrutiny assessment and the assessment had been made after examination of books of account. During the course of assessment proceedings copy of jute purchase account and raw material purchase account (pertaining to syntax division) had been placed before the Assessing Officer

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)

2,03,57,009) Raw Materials Consumed 75,79,70,972 45. Moreover, it was a case of scrutiny assessment and the assessment had been made after examination of books of account. During the course of assessment proceedings copy of jute purchase account and raw material purchase account (pertaining to syntax division) had been placed before the Assessing Officer

RISHIKESH SHUKLA,SINGRAULI vs. ITO, WARD - III (1), MIRZAPUR

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

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year:2009-10 Shri Rishikesh Shukla, Income Tax Officer, S/O Shri K. P. Shukla, V. Ward-Iii(1), Sharma Colony, Mirzapur,U.P.. Waidhan,Singrauli-486886, Madhya Pradesh . Pan:Bcmps8094M (Appellant) (Respondent)

36 ( the ld. CIT(A) order was stated to have been received on 02.01.2020), but due to onset of pandemic Covid-19, the appeal could not be filed in I.T.A. No.124/VNS/2020 Shri Rishikesh Shukla v. ITO, Ward-III(1) Mirzapur 3 time. This appeal ought to have been filed on or before 2nd March, 2020, but the assessee filed

SHRI OM PRAKASH JAISWAL, PROP. M/S. JAISWAL TRADING COMPANY, ,GORAKHPUR vs. INCOME TAX OFFICER, WARD-1(3), GORAKHPUR

In the result, both the appeals of the assessee are partly allowed

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

2 Om Prakash Jaiswal 3.1 The first issue relates to addition on account of increase in rate of gross profit made by the AO. During the course of assessment proceedings, the assessee did not produce ledger and cash book. Further the Assessing Officer also noticed that the assessee had shown closing stock as on 31.3.2012 at Rs.86

OM PRAKASH JAISWAL,,GORAKHPUR vs. INCOME TAX OFFICER, WARD - 1(3),, GORAKHPUR

In the result, both the appeals of the assessee are partly allowed

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

2 Om Prakash Jaiswal 3.1 The first issue relates to addition on account of increase in rate of gross profit made by the AO. During the course of assessment proceedings, the assessee did not produce ledger and cash book. Further the Assessing Officer also noticed that the assessee had shown closing stock as on 31.3.2012 at Rs.86