M/S RAJENDRA PRASAD SRIVASTAVA,AZAMGARH vs. ACIT, RANGE - AZAMGARH, AZAMGARH
In the result, the appeal of the assessee is dismissed
ITA 164/VNS/2019[2013-2014]Status: DisposedITAT Varanasi07 Feb 2023AY 2013-2014
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
For Appellant: Sh.Hari N. Singh Bisen, C.AFor Respondent: Sh. A.K. Singh, Sr. DR
Section 143(2)Section 145(3)
46 (Visakhapatnam-Trib.), G. Raja GopalaRao
7. [2001] 248 ITR 449 (SC), Dr. V.P. Gopinathan”
5. Thus, the learned DR has submitted that interest earned from bank deposit / has to be assessed under the head income from other sources which has been settled by the Hon'ble Supreme Court in the case of Tuticorin Alkali
Chemicals & Fertilizers
