ACIT, CIRCLE - 1, GORAKHPUR vs. BAJRANG BAHADUR SINGH, GORAKHPUR

In the result, appeal filed by Revenue is partly allowed

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2012-13 The Assistant Shri Bajrang Bahadur Singh, Commissioner Of Income V. Marhatha, Campierganj, Tax,Circle-1, Gorakhpur-273001, Uttar Aayakarbhawan, Civil Pradesh Lines, Gorakhpur 273001, Uttar Pradesh Pan:Afxps6284G (Appellant) (Respondent)

40A(3) of the IT. Act, case be overrided/substituted by general provision of I.T. Act by invoking section 145(3) of the I.T. Act. 4. The CIT(A) erred in not adjudicating ground no. 6 which is related to disallowance of depreciation of Rs.3,37,520/- which was wrongly mentioned in his order at Rs.33,75,200/-. 5

MANOJ MISHRA,VARANASI vs. ITO, WARD - 3(3),, CHANDAULI

In the result, the appeal of the assessee is dismissed

Bench: Shri.Vijay Pal Raoassessment Year: 2013-14 Manoj Mishra, V. Income Tax Officer, Sultanpur, Ramnagar, Varanasi, U.P. Ward-3(3), Chandauli Pan-Awipm2469F (Appellant) (Respondent) Appellant By: Sh. Prasant Pandey, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 21.03.2022 Date Of Pronouncement: 21.03.2022

disallowance made by invoking section 40A(3) of the Act is against the principle of business expediency. WITHOUT PREJUDICE TO THE AFORESAID 5

M/S THE KASHI SAHKARI CHINI CHINI MILLS LTD.,,BHADOHI vs. DCIT, CIRCLE - 1, VARANASI

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2012-13 M/S The Kashi Sahkari Chini, Deputy Commissioner Of Income Tax, Mills Ltd., V. Circle-1, Aurai, Bhadohi, Varanasi. U.P. Pan:Aaaat7921J (Appellant) (Respondent)

section 40a(ia)/43B are not applicable to it. 5. Because the order appealed against is contrary to the facts, law and principles of natural justice.” 3. The brief facts of the case are that the assessee is a Sugar Mill which belongs to Government of U.P. The assessee filed its return of income on 30.09.2012 showing loss

BLOSSAM HOUSE EDUCATIONAL SOCIETY,VARANASI vs. INCOME TAX OFFICER 3(1), VARANASI

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

Bench: Shri.Vijay Pal Raoassessment Year: 2018-19 Blossam House Educational V. Income Tax Officer, Society, 579, Teliabagh, Church Ward-3(1), Varanasi Compound, Maldahiya, Varanasi Pan-Aaatb7686D (Appellant) (Respondent) Appellant By: Sh. Atul Choudhary, C.A. Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 07.07.2022 Date Of Pronouncement: 07.07.2022 O R D E R

5. Instead of examining the claim of assessee under section 11 and 12, the AO has made this addition. Thus, even if the assessee has mistakenly made a claim under wrong provision of the income tax but otherwise eligible and entitled for the exemption under section 11 and 12, then the Assessing Officer instead of passing an adverse order

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)

5 The Mahabir Jute Mills Ltd A.Ys 2009-10, 2014-15 & 2020-21 The revenue did not bring any material to show that the above said finding given by Ld CIT(A) was not correct. 5.7 Accordingly, we are of the view that the Ld CIT(A) was justified in confirming the addition made u/s 40A

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)

5 The Mahabir Jute Mills Ltd A.Ys 2009-10, 2014-15 & 2020-21 The revenue did not bring any material to show that the above said finding given by Ld CIT(A) was not correct. 5.7 Accordingly, we are of the view that the Ld CIT(A) was justified in confirming the addition made u/s 40A

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)

5 The Mahabir Jute Mills Ltd A.Ys 2009-10, 2014-15 & 2020-21 The revenue did not bring any material to show that the above said finding given by Ld CIT(A) was not correct. 5.7 Accordingly, we are of the view that the Ld CIT(A) was justified in confirming the addition made u/s 40A

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)

5 The Mahabir Jute Mills Ltd A.Ys 2009-10, 2014-15 & 2020-21 The revenue did not bring any material to show that the above said finding given by Ld CIT(A) was not correct. 5.7 Accordingly, we are of the view that the Ld CIT(A) was justified in confirming the addition made u/s 40A

DY. COMMISSIONER OF INCOME TAX, CIRCLE - 01, VARANASI vs. PERFECT TECNO COUNSULTANTS PVT. LTD. , VARANASI

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

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year: 2017-18 Dy. Commissioner Of Income Perfect Techno Consultants Pvt. Ltd., Tax, Circle-1, Aayakarbhawan, V. N-1/65-A, Narrotam Nagar Colony, M A Road, Varanasi- Nagwa, Lanka Varanasi-221005,U.P. 221002,U.P. Pan:Aagcp3236N (Appellant) (Respondent) Revenue By: Sh. Amalendunath Mishra, Cit Dr Assessee By: Sh. Mohammad Ashraf, C.A. Date Of Hearing: 11.04.2023 Date Of Pronouncement: 13.04.2023 O R D E R

5 Assessment Year: 2017-18 DCIT, Circle-1, Varanasi, U.P. v. Perfect Techno Consultants Pvt. Ltd. time. The ld. Counsel prayed that the appellate order of ld. CIT(A) be upheld and the appeal filed by Revenue be dismissed. The ld. Counsel for the assesseerelied upon the following judicial precedents, in support of his contentions,as under:- i. Judgment