YOGESH KUMAR VERMA,BALLIA vs. DC/ACIT, CC, VARANASI
In the result, the appeals of the assessees are allowed
ITA 44/VNS/2022[2018-2019]Status: DisposedITAT Varanasi05 Oct 2023AY 2018-2019
Bench: Shri. B. R. Baskaran & Shri Amit Shuklaassessment Year:2018-19 Pramod Kumar V. The Dc/Acit, C/O D.P. Jewellers Central Circle Station Road, Chowk Varanasi Ballia Tan/Pan:Amypk5524D (Appellant) (Respondent) Assessment Year:2018-19 Kanchan Sarraf V. The Dc/Acit, C/O D.P. Jewellers Central Circle Station Road, Chowk Varanasi Ballia Tan/Pan:Ahnpd1118Q (Appellant) (Respondent) Assessment Year:2018-19 Yogesh Kumar Verma V. The Dc/Acit, C/O D.P. Jewellers Central Circle Station Road, Chowk Varanasi Ballia Tan/Pan:Amypk5523E (Appellant) (Respondent) Appellant By: S/Shri V.K. Jindal & Ashish Jindal, C.A. Respondent By: Shri Robin Chaudhary, Cit Date Of Hearing: 27 09 2023 Date Of Pronouncement: 05 10 2023 O R D E R
For Appellant: S/Shri V.K. Jindal & Ashish Jindal, C.AFor Respondent: Shri Robin Chaudhary, CIT
Section 132Section 142ASection 143(3)Section 69B
section 132 of the I.T. Act was conducted at the residential and business premises of the assessees on 21.2.2018. During the course of assessment proceedings, the Assessing
Officer noted that various members of the assessee’s family have purchased a land and formed a housing complex situated at Jeera Basti Hanuman Garh, Ballia. During the course of investigation stage itself
