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
45,552/- in the case of Pramod Kumar; at Rs.9,13,653/- in the case of Kanchan Sarraf; and at Rs.9,26,786/- in the case of Yogesh Kumar Verma.
3. The brief facts of the case are that a search and seizure action under section 132 of the I.T. Act was conducted at the residential and business premises