BANDANA PANDEY,GORAKHPUR vs. ADDL. CIT, RANGE - 01,, GORAKHPUR
In the result, appeal filed by the assessee is allowed for statistical purposes
ITA 106/VNS/2019[2012-2013]Status: DisposedITAT Varanasi03 Jun 2022AY 2012-2013
Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2012-13 Smt. Bandana Pandey Addl. Commissioner Of Income Tax , W/O Shri Shyam Chandra V. Range-1, Gorakhpur, U.P. Pandey, 29-B, Betihata South, Awas Vikas Colony, Gorakhpur-273001, U.P. Pan:Atopb4997J (Appellant) (Respondent)
For Appellant: Shri P.K Srivastava, AdvocateFor Respondent: Shri A.K. Singh, Sr. DR
Section 144Section 269SSection 271D
house for their living and all had pooled their resources which were genuine transactions for acquiring the property for mutual benefit of the family and the intention was not to evade taxes.
2. That transactions of loan between husband and wife for genuine reason and necessity does not attract the provisions of section 269SS in Income Tax Act, 1961. That
