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

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

3 Interest from allottees& Schemes Loans I 2,32,25,290 4 Other receipts K 6,65,61,591 4(iv) The AO observed that these receipts viz. realization from allotted properties, interest from bank , interest from allottees and scheme loans and other receipts which are received by assessee from different parties are commercial in nature . The AO issued Show

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

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

3 Interest from allottees& Schemes Loans I 2,32,25,290 4 Other receipts K 6,65,61,591 4(iv) The AO observed that these receipts viz. realization from allotted properties, interest from bank , interest from allottees and scheme loans and other receipts which are received by assessee from different parties are commercial in nature . The AO issued Show

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

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

3 Interest from allottees& Schemes Loans I 2,32,25,290 4 Other receipts K 6,65,61,591 4(iv) The AO observed that these receipts viz. realization from allotted properties, interest from bank , interest from allottees and scheme loans and other receipts which are received by assessee from different parties are commercial in nature . The AO issued Show

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

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

3 Interest from allottees& Schemes Loans I 2,32,25,290 4 Other receipts K 6,65,61,591 4(iv) The AO observed that these receipts viz. realization from allotted properties, interest from bank , interest from allottees and scheme loans and other receipts which are received by assessee from different parties are commercial in nature . The AO issued Show

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

143(3) of the Act is time barred by limitation. As you have not complied with the notices u/s 142(1) of the Act/ show cause notice it appears that you do not wish to explain your case. You were requested to substantiate the term loan from others amounting Rs 2,73 59,647/- through this office notice

SHRI GHANSHYAM JAISWAL,AZAMGARH vs. DY. CIT, CIRCLE - 1, GORAKHPUR

In the result, the appeals of the assessee in ITA No

Bench: Ramit Kochar

143(3)(ii) read with Section 153B(1b) of the 1961 Act. 4. There was one more additions made by the AO to the income of the assessee to the tune of Rs. 1,44,000/- on account of low drawings towards household expenses shown by the assessee,while framing assessment against the assessee.The AO during assessment proceedings observed that

SHRI GHANSHYAM JAISWAL,AZAMGARH vs. DY.CIT, CIRCLE - 1,, GORAKHPUR

In the result, the appeals of the assessee in ITA No

Bench: Ramit Kochar

143(3)(ii) read with Section 153B(1b) of the 1961 Act. 4. There was one more additions made by the AO to the income of the assessee to the tune of Rs. 1,44,000/- on account of low drawings towards household expenses shown by the assessee,while framing assessment against the assessee.The AO during assessment proceedings observed that

SHRI GHANSHYAM JAISWAL,,AZAMGARH vs. DY. C.I.T., CIRCLE - 1, GORAKHPUR

In the result, the appeals of the assessee in ITA No

Bench: Ramit Kochar

143(3)(ii) read with Section 153B(1b) of the 1961 Act. 4. There was one more additions made by the AO to the income of the assessee to the tune of Rs. 1,44,000/- on account of low drawings towards household expenses shown by the assessee,while framing assessment against the assessee.The AO during assessment proceedings observed that

SHRI GHANSHYAM JAISWAL,AZAMGARH vs. DY. CIT, CIRCLE - 01, GORAKHPUR

In the result, the appeals of the assessee in ITA No

Bench: Ramit Kochar

143(3)(ii) read with Section 153B(1b) of the 1961 Act. 4. There was one more additions made by the AO to the income of the assessee to the tune of Rs. 1,44,000/- on account of low drawings towards household expenses shown by the assessee,while framing assessment against the assessee.The AO during assessment proceedings observed that

INDRA NARAYAN TRIPATHI,GORAKHPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, RANGE - 02,, GORAKHPUR

In the result, appeal filed by the assessee in ITA

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

ii) of the Income-tax Act, 1961(hereinafter called “the Act”). 2. The grounds of appeal raised by assessee in Memorandum of Appeal filed with Income Tax Appellate Tribunal, Varanasi Circuit Bench, Varanasi, in ITA No. 05/VNS/2020 for ay:2014-15, reads as under : 1. “ Because the Ld. Assessing Officer has erred and acted illegally in adopting the circle value

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

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.

143(2) of the Income Tax Act, 1961 dated 20.08.2018 and subsequent notices issued u/s 142(1) of the Income Tax Act, 1961. The Copies of all the replies submitted by the Appellant alongwith supporting attachments are being attached herewith vide Annexure-II for your kind perusal. WITHOUT PREJUDICE TO THE SUBMISSIONS MADE HEREINABOVE, It is contended that the addition

N.E. RAILWAY EMPLOYEES MULTI STATE PRIMARY CO-OPRATIVE BANK LTD., ,GORAKHPUR vs. ACIT, RANGE - 01,, GORAKHPUR

In the result, the appeals of the assessee for the assessment years 2009-

Bench: Hon’Ble Sh. Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharay: 2009-10 Ay: 2013-14 Ay: 2014-15 N.E. Railway Employees Multi State V. Acit, Primary Co-Operative Bank Ltd., Range-1, Gorakhpur Railway Colony, Mohaddipur Road, Gorakhpur, U.P. Pan-Aaajn0595P (Appellant) (Respondent) Appellant By: Anil Kumar Pandey, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 09.06.2022 O R D E R

143(3). The Assessing Officer also asked the assessee to explain the claim of deduction under section 80P and after considering the facts and circumstances of the case and various case laws on the point, the AO allowed the deduction claimed by the assessee under section 80P(2)(a)(i). 5. On the other hand, the learned DR has submitted

N.E. RAILWAY EMPLOYEES MULTI STATE PRIMARY COOPERATIVE BANK LTD.,,GORAKHPUR vs. ACIT, RANGE - 01, GORAKHPUR

In the result, the appeals of the assessee for the assessment years 2009-

Bench: Hon’Ble Sh. Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharay: 2009-10 Ay: 2013-14 Ay: 2014-15 N.E. Railway Employees Multi State V. Acit, Primary Co-Operative Bank Ltd., Range-1, Gorakhpur Railway Colony, Mohaddipur Road, Gorakhpur, U.P. Pan-Aaajn0595P (Appellant) (Respondent) Appellant By: Anil Kumar Pandey, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 09.06.2022 O R D E R

143(3). The Assessing Officer also asked the assessee to explain the claim of deduction under section 80P and after considering the facts and circumstances of the case and various case laws on the point, the AO allowed the deduction claimed by the assessee under section 80P(2)(a)(i). 5. On the other hand, the learned DR has submitted

N.E. RAILWAY EMPLOYEES MULTI STATE PRIMARY COOPARATIVE BANK LTD.,,GORAKHPUR vs. ACIT, RANGE - 01,, GORAKHPUR

In the result, the appeals of the assessee for the assessment years 2009-

Bench: Hon’Ble Sh. Vijay Pal Rao & Hon’Ble Sh. Ramit Kocharay: 2009-10 Ay: 2013-14 Ay: 2014-15 N.E. Railway Employees Multi State V. Acit, Primary Co-Operative Bank Ltd., Range-1, Gorakhpur Railway Colony, Mohaddipur Road, Gorakhpur, U.P. Pan-Aaajn0595P (Appellant) (Respondent) Appellant By: Anil Kumar Pandey, Advocate Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 24.05.2022 Date Of Pronouncement: 09.06.2022 O R D E R

143(3). The Assessing Officer also asked the assessee to explain the claim of deduction under section 80P and after considering the facts and circumstances of the case and various case laws on the point, the AO allowed the deduction claimed by the assessee under section 80P(2)(a)(i). 5. On the other hand, the learned DR has submitted