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
2. In all the appeals, one common issue is involved, i.e., the addition made under section 69B of the I.T. Act on the basis of difference between the investment shown by the assessee in the books of account and the estimate made by the DVO under section 142A of the I.T. Act. The additions made in all the three cases
