The appeal of the Revenue is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2017-18 The Deputy Commissioner Of Income - Mr. Ganesh Prasad, Tax, V. S-6/108, Golghar Katchhari, Circle-1, Aayakarbhawan, Varanasi-221002, U.P. Maqboolalam Road Varanasi-221002, U.P.

property and Karkhana of the Appellant is situated at "S 6/109, 110, Golghar, Kachhari, Varanasi 221002” which is owned by the him. The Appellant maintains the books of accounts at S-6/117 Golghar, Kachhari, Varanasi, as per section 2(12A) of the IT act, 1961 and each and every entry therein clearly indicate the day today position