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Section 143(3)17 Section 2(15)12 Section 118 Section 124 Section 12A4 Exemption4 Addition to Income3 Section 69B2 Section 1322 Section 153C

DY. COMMISSIONER OF INCOME TAX, CIRCLE - 01,, VARANASI vs. SHRI GANESH PRASAD,, VARANASI

The appeal of the Revenue is allowed for statistical purposes

ITA 138/VNS/2020[2017-2018]Status: DisposedITAT Varanasi07 Feb 2023AY 2017-2018

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.

For Appellant: Shri Subash Chand Adv. & Sh. Ashutosh BhardwajFor Respondent: Shri A.K. Singh, Sr. DR

Section 142(1)Section 143(2)Section 143(3)Section 69A

house property or in shares or in bonds, without proving the factual existence of such an investment? There must be some starting point. It would be all too easy (and oppressive (sic) for an Income-tax Officer to say to an assessee that "your background shows that you have a lot of money. You must have invested it. Now tell

DY. COMMISSIONER OF INCOME TAX, CIRCLE - 01,, VARANASI vs. SHRI GANESH PRASAD,, VARANASI

DY. COMMISSIONER OF INCOME TAX, CIRCLE - 01,, VARANASI vs. SHRI GANESH PRASAD,, VARANASI

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. ASSISTANT COMMISSIONER OF INCOME TAX , VARANASI

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), VARANASI

ACIT, CC, VARANASI vs. M/S VATIKA NIRMAN PVT. LTD.,, LUCKNOW

ACIT, CC,, VARANASI vs. M/S D.S. INFRAHEIGHTS PVT. LTD.,, VARANASI