SHRI PRAKASH YADAV,BALLIA vs. INCOME TAX OFFICE, WARD - 2(4), BALLIA
In the result, the appeal of the assessee in ITA No
ITA 51/VNS/2022[2012-2013]Status: HeardITAT Varanasi12 Jan 2023AY 2012-2013
Bench: Ramit Kocharassessment Year:2012-13 Shri Prakash Yadav, Income Tax Officer, Rampur, Boha, Akhar, V. Ward-2(4), Ballia-277401, Uttar Pradesh Ballia-277401, U.P. Pan:Agvpy3320Q (Appellant) (Respondent)
Section 144Section 147Section 148Section 210Section 249(4)(b)Section 250
249(4)(b) of the income tax Act through the appellant is a agriculturist and except the agricultural income having no any other source of income.Hence the agricultural income has exempt from the tax, hence the assessee has not filed the return of income. Therefore the liability for admitted tax could not be arise. The decision
