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
ITA 125/VNS/2023[2012-13]Status: DisposedITAT Varanasi10 Oct 2025AY 2012-13
Bench: Shri. Sudhanshu Srivastava
For Appellant: S/Shri Piyush Kumar Kamal and Abhishek Kumar Gupta, AdvocatesFor Respondent: Smt Amandeep Kaur, D.R
Section 144Section 147Section 148Section 151Section 271(1)(c)
120/- to the total income of the assessee under the head ‘other source of income’, being bank interest received by the assessee from the SB account.
2.1
Subsequently, the AO initiated penalty proceedings and statutory notices were issued to the assessee. However, during the penalty proceedings also, none attended on behalf of the
ITA Nos.125/VNS/2023 & ITA Nos.126/VNS/2023 Page
