M/S AVANTIKA INFRAVENTURE (P) LTD.,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, VARANASI

In the result, the appeals of the assessee for the Assessment Years

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

D E R SHRI VIJAY PAL RAO, J.M. These two appeals by the assessee are directed against the two separate orders of CIT(A) both dated 10.10.2019 for the assessment years 2012-13 and 2013-14, respectively. 2. None has appeared on behalf of the assessee despite repeated notices were sent through RPAD as well email on the email

M/S BANARAS SWARN KALA KENDRA PVT. LTD.,,VARANASI vs. ACIT, CC, VARANASI

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2011-12 M/S. Banaras Swarn Kala Kendra Pvt. Ltd., The Assistant Commissioner Of Ck-65/70A, Bari Piari, V. Income Tax, Varanasi-221002, U.P. Central Circle, Aaykar Bhawan, M A Road, Varanasi-221002, U.P. Pan:Aaccb1623M (Appellant) (Respondent) Assesseeby: Shri A.K. Pandey, Advocate Revenue By: Shri Neeraj Kumar, Cit Dr Date Of Hearing: 25.08.2022 Date Of Pronouncement: 21.11.2022

Penalty proceedings u/s 271AAA is being initiated separately on this point. (Addition of Rs. 8,06,04,299/-) That is how the addition of Rs. 8,06,04,299/- was made by the AO, which was the first addition made by the AO , w.r.t. differential in value of stock based on seized material vis-à-vis stock found

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

D E R :-2-: PER BENCH: The aforesaid appeals have been filed by the Revenue and the Cross Objections by the assessee against separate impugned orders of even date 10.3.2023 passed by the ld. CIT(A), NFAC, Delhi for quantum of assessments passed under section 143(3) read with section 254 of the Income Tax Act, 1961 for the Assessment

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

D E R :-2-: PER BENCH: The aforesaid appeals have been filed by the Revenue and the Cross Objections by the assessee against separate impugned orders of even date 10.3.2023 passed by the ld. CIT(A), NFAC, Delhi for quantum of assessments passed under section 143(3) read with section 254 of the Income Tax Act, 1961 for the Assessment

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

D E R :-2-: PER BENCH: The aforesaid appeals have been filed by the Revenue and the Cross Objections by the assessee against separate impugned orders of even date 10.3.2023 passed by the ld. CIT(A), NFAC, Delhi for quantum of assessments passed under section 143(3) read with section 254 of the Income Tax Act, 1961 for the Assessment

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

D E R :-2-: PER BENCH: The aforesaid appeals have been filed by the Revenue and the Cross Objections by the assessee against separate impugned orders of even date 10.3.2023 passed by the ld. CIT(A), NFAC, Delhi for quantum of assessments passed under section 143(3) read with section 254 of the Income Tax Act, 1961 for the Assessment

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

D E R :-2-: PER BENCH: The aforesaid appeals have been filed by the Revenue and the Cross Objections by the assessee against separate impugned orders of even date 10.3.2023 passed by the ld. CIT(A), NFAC, Delhi for quantum of assessments passed under section 143(3) read with section 254 of the Income Tax Act, 1961 for the Assessment

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

D E R :-2-: PER BENCH: The aforesaid appeals have been filed by the Revenue and the Cross Objections by the assessee against separate impugned orders of even date 10.3.2023 passed by the ld. CIT(A), NFAC, Delhi for quantum of assessments passed under section 143(3) read with section 254 of the Income Tax Act, 1961 for the Assessment

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

D E R PER VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order dated 09.05.2019 of CIT(A) for the assessment year 2013-14.Theassessee has raised the following grounds:- “1. Because on the fact and circumstances of the case the learned CIT(A) has erred in confirming the addition of Rs. 24,03,763/- as Interest