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

houses and selling it on commercial lines . The AO further observed that the assessee is engaged in the sale of shops. The AO also observed that the assessee is engaged in the business activities, and hence it has filed audit report u/s 44AB of the 1961 Act, in Form No. 3CB and Form No. 3CD. 4(v) the AO observed

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

houses and selling it on commercial lines . The AO further observed that the assessee is engaged in the sale of shops. The AO also observed that the assessee is engaged in the business activities, and hence it has filed audit report u/s 44AB of the 1961 Act, in Form No. 3CB and Form No. 3CD. 4(v) the AO observed

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

houses and selling it on commercial lines . The AO further observed that the assessee is engaged in the sale of shops. The AO also observed that the assessee is engaged in the business activities, and hence it has filed audit report u/s 44AB of the 1961 Act, in Form No. 3CB and Form No. 3CD. 4(v) the AO observed

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

houses and selling it on commercial lines . The AO further observed that the assessee is engaged in the sale of shops. The AO also observed that the assessee is engaged in the business activities, and hence it has filed audit report u/s 44AB of the 1961 Act, in Form No. 3CB and Form No. 3CD. 4(v) the AO observed

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

Properties and Funds of Multi State Cooperative Societies) which provides the investment and deposits made by the Multi State Co-operative Society. The learned AR has submitted that as per the explanation, the definition of bank means any banking as defined in Clause (c) of sub section 5 of Banking Regulation Act, 1949. Thus, the assessee bank does not fall

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

Properties and Funds of Multi State Cooperative Societies) which provides the investment and deposits made by the Multi State Co-operative Society. The learned AR has submitted that as per the explanation, the definition of bank means any banking as defined in Clause (c) of sub section 5 of Banking Regulation Act, 1949. Thus, the assessee bank does not fall

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

Properties and Funds of Multi State Cooperative Societies) which provides the investment and deposits made by the Multi State Co-operative Society. The learned AR has submitted that as per the explanation, the definition of bank means any banking as defined in Clause (c) of sub section 5 of Banking Regulation Act, 1949. Thus, the assessee bank does not fall

SMT. SEEMA SHAH,VARANASI vs. ITO, WARD-2(2), VARANASI

In the result, appeal of the assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2014-15 Smt. Seema Shah, Income Tax Officer, B-37/1F 2Kh, Haijnatha, Ward –2(2) V. Birdopur, Varanasi, U.P. Varanasi- 221010,Uttar Pradesh Pan:Aqpps9465C (Appellant) (Respondent)

9 Assessment Year: 2014-15 Smt. Seema Shah v. ITO bills submitted by the contractor ShriAdityaMaloo of Varanasi( bill is reproduced by ld. CIT(A) in its appellate order) , and the assessee has claimed to sold one part of the house of which the area comes to 2150 square feet along with land admeasuring 99.91 square meters (1075 square feet

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

v. ABC Papers Limited , reported in (2022) 141 taxmann.com332(SC).The second appeal from the appellate order passed by jurisdictional CIT(A), Kolkatta shall lie with ITAT, Kolkatta Benches, Kolkatta, and an appeal u/s 260Afrom the appellate order to be passed by ITAT, Kolkatta Benches, Kolkatta shall lie with Hon'ble High Court of Calcutta. So far as merit

BLOSSAM HOUSE EDUCATIONAL SOCIETY,VARANASI vs. INCOME TAX OFFICER 3(1), VARANASI

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri.Vijay Pal Raoassessment Year: 2018-19 Blossam House Educational V. Income Tax Officer, Society, 579, Teliabagh, Church Ward-3(1), Varanasi Compound, Maldahiya, Varanasi Pan-Aaatb7686D (Appellant) (Respondent) Appellant By: Sh. Atul Choudhary, C.A. Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 07.07.2022 Date Of Pronouncement: 07.07.2022 O R D E R

House Educational v. Income Tax Officer, Society, 579, Teliabagh, Church Ward-3(1), Varanasi Compound, Maldahiya, Varanasi PAN-AAATB7686D (Appellant) (Respondent) Appellant by: Sh. Atul Choudhary, C.A. Respondent by: Sh. A.K. Singh, Sr. D.R. Date of hearing: 07.07.2022 Date of pronouncement: 07.07.2022 O R D E R SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed

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.

1,63,28,547/- 9 Assessment Year: 2017-18 DCIT, Circle-1, Varanasi v. Mr. Ganesh Prasad, Varanasi which is factually wrong. The aforesaid (page 7 of the impugned assessment order) shows that the Assessing Officer has made the said addition of Rs.1,63,28,547/- owing to addition u/s 69A of the Act and tax has been levied

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

v. DCIT, Circle-1,Gorakhpur, U.P. 9,00,000/- was made by the AO in the hands of the assessee on protective basis, vide assessment order dated 30.03.2014 passed u/s 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

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

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

Bench: Ramit Kochar

v. DCIT, Circle-1,Gorakhpur, U.P. 9,00,000/- was made by the AO in the hands of the assessee on protective basis, vide assessment order dated 30.03.2014 passed u/s 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

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

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

Bench: Ramit Kochar

v. DCIT, Circle-1,Gorakhpur, U.P. 9,00,000/- was made by the AO in the hands of the assessee on protective basis, vide assessment order dated 30.03.2014 passed u/s 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

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

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

Bench: Ramit Kochar

v. DCIT, Circle-1,Gorakhpur, U.P. 9,00,000/- was made by the AO in the hands of the assessee on protective basis, vide assessment order dated 30.03.2014 passed u/s 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

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

house and he suffered from severe pain and was admitted to hospital, which was the main reason for delay in filing of the appeal. The assessee has enclosed a 4 ITA.No.05/VNS/2020 Sri Indra Narayan Tripathi, Gorakhpur. Assessment Year 2014-15 Certificate from Dr. Piyush Kr. Singh dated 15.12.2019 to support that assessee fell down from the roof

ACIT, CC, VARANASI vs. M/S VATIKA NIRMAN PVT. LTD.,, LUCKNOW

In the result, both the appeals of the revenue are dismissed

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

houses named Urban Woods I and Urban Woods II. As per the agreement, APIL shall hand over the possession of the land to the assessees herein after payment of 20-30% of the agreed consideration. APIL will allow marketing of the flats after payment of 50% of the agreed consideration. It was submitted that both the assesees have entered into

ACIT, CC,, VARANASI vs. M/S D.S. INFRAHEIGHTS PVT. LTD.,, VARANASI

In the result, both the appeals of the revenue are dismissed

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

houses named Urban Woods I and Urban Woods II. As per the agreement, APIL shall hand over the possession of the land to the assessees herein after payment of 20-30% of the agreed consideration. APIL will allow marketing of the flats after payment of 50% of the agreed consideration. It was submitted that both the assesees have entered into