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Section 14810 Section 69B6 Addition to Income5 Section 143(3)4 Section 142A3 Section 1323 Section 143(2)3 Search & Seizure3 Section 124(3)(a)

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

The appeal of the Revenue is allowed for statistical purposes

ITA 138/VNS/2020[2017-2018]Status: DisposedITAT Varanasi07 Feb 2023AY 2017-2018

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.

For Appellant: Shri Subash Chand Adv. & Sh. Ashutosh BhardwajFor Respondent: Shri A.K. Singh, Sr. DR

Section 142(1)Section 143(2)Section 143(3)Section 69A

91,264/-. The cash balance starts increasing from the month of October-2016 and at the end of month it was Rs.1,99,26,887/-. 6. Hence, it is clear that the cash book and sales book for F.Y. 2016-17 was manipulated to bring in unaccounted money which was with the assessee. The assessee had credited bogus sales

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

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

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

YOGESH KUMAR VERMA,BALLIA vs. DC/ACIT, CC, VARANASI

PRAMOD KUMAR,BALLIA vs. DC/ACIT, CENTRAL CIRCLE, VARANASI

KANCHAN SARRAF,BALLIA vs. DC/ACIT, CENTRAL CIRCLE, VARANASI

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 2, VARANASI

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 02,, VARANASI