SANJAY TIWARI,GORAKHPUR vs. INCOME TAX OFFICER, WARD - 2(1), GORAKHPUR

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

Bench: Shri. Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2015-16 Sanjay Tiwari V. The Ito Prop. Tiwari Automobiles Ward 2(1) Bewari Chowk, Gola Bazar Gorakhpur Gorakhpur Pan:Agupt4822H (Appellant) (Respondent) Appellant By: None Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 09 02 2023 Date Of Pronouncement: 13 02 2023 O R D E R

Penalty notice u/s 271 B has wrongly been initiated Requisite fee of Rs. 10000/- has been deposited on 13/09/2021 vide BSR Code CN6360218 Challan No 006345 in Axis Bank copy is enclosed for already reference. Appellant” 6. The assessee has contended that after the case was migrated to the NFAC, New Delhi, only one notice for fixing the date

M/S RAJENDRA PRASAD SRIVASTAVA,AZAMGARH vs. ACIT, RANGE - AZAMGARH, AZAMGARH

In the result, the appeal of the assessee is dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 M/S Rajendra Prasad Srivastava, Vs. Asstt. Commissioner Of Income Sarfuddinpur, Near Railway Tax, Range-Azamgarh Station, Azamgarh-276001 Pan-Aakfr2986A (Appellant) (Respondent) Appellant By: Sh.Hari N. Singh Bisen, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 11.01.2023 Date Of Pronouncement: 07.02.2023

Penalty proceeding u/s 271(1) (c) is initiated separately for furnishing inaccurate particulars of income.” 7. The assessee challenged the action of the AO before the CIT(A) and contended that the AO has assessed the interest on FDR as income from other sources instead of part of net profit. It was contended that the assessee is a civil contractor

GORAKH NATH YADAV,VARANASI vs. ITA, WARD - 3(4), VARANASI

In the result, appeal of the assessee is allowed

addition made under the head long term capital gain of Rs.16,10,438/-. Before us, ld. Counsel for the assessee at the outset submitted that, firstly while initiating the penalty proceedings ld. AO has not specified the charge under which limb penalty is to be imposed in the assessment order. Even in the show-cause notice issued u/s. 274 r.w.s

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

u/s 271(1) (c) is being issued separately. 6. Section 22 and 32 of the Regional Rural Banks Act, 1976 provides as under:- 22. Regional Rural Bank to be deemed to be a cooperative society for purpose of the Income Tax Act, 1961.- For the purpose of the Income Tax Act, 1961 (43 of 1961), or any other enactment

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

u/s 271(1) (c) is being issued separately. 6. Section 22 and 32 of the Regional Rural Banks Act, 1976 provides as under:- 22. Regional Rural Bank to be deemed to be a cooperative society for purpose of the Income Tax Act, 1961.- For the purpose of the Income Tax Act, 1961 (43 of 1961), or any other enactment

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

u/s 271(1) (c) is being issued separately. 6. Section 22 and 32 of the Regional Rural Banks Act, 1976 provides as under:- 22. Regional Rural Bank to be deemed to be a cooperative society for purpose of the Income Tax Act, 1961.- For the purpose of the Income Tax Act, 1961 (43 of 1961), or any other enactment

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

u/s 271(1) (c) is being issued separately. 6. Section 22 and 32 of the Regional Rural Banks Act, 1976 provides as under:- 22. Regional Rural Bank to be deemed to be a cooperative society for purpose of the Income Tax Act, 1961.- For the purpose of the Income Tax Act, 1961 (43 of 1961), or any other enactment

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

u/s 271(1) (c) is being issued separately. 6. Section 22 and 32 of the Regional Rural Banks Act, 1976 provides as under:- 22. Regional Rural Bank to be deemed to be a cooperative society for purpose of the Income Tax Act, 1961.- For the purpose of the Income Tax Act, 1961 (43 of 1961), or any other enactment

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U. P.. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

u/s 271(1) (c) is being issued separately. 6. Section 22 and 32 of the Regional Rural Banks Act, 1976 provides as under:- 22. Regional Rural Bank to be deemed to be a cooperative society for purpose of the Income Tax Act, 1961.- For the purpose of the Income Tax Act, 1961 (43 of 1961), or any other enactment

PANKAJ KUMAR GUPTA,AZAMGARH vs. INCOME TAX OFFICER, INCOME TAX OFFICER

In the result, both the appeals of the assessee stand allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava

penalty under section 271(1)(c) of the Act by passing an order ex-parte qua the assessee. 4.0 Now, the assessee has approached this Tribunal challenging the orders of the AO as well as the NFAC by raising the following grounds of appeal: GROUNDS RAISED BY THE ASSESSEE IN ITA NO.125/VNS/2023: 1. That the learned Commissioner of Income

PANKAJ KUMAR GUPTA,AZAMGARH vs. ITO WARD3(1), INCOME TAX OFFICE AZAMGARH

In the result, both the appeals of the assessee stand allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava

penalty under section 271(1)(c) of the Act by passing an order ex-parte qua the assessee. 4.0 Now, the assessee has approached this Tribunal challenging the orders of the AO as well as the NFAC by raising the following grounds of appeal: GROUNDS RAISED BY THE ASSESSEE IN ITA NO.125/VNS/2023: 1. That the learned Commissioner of Income