RISHIKESH SHUKLA,SINGRAULI vs. ITO, WARD - III (1), MIRZAPUR

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

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year:2009-10 Shri Rishikesh Shukla, Income Tax Officer, S/O Shri K. P. Shukla, V. Ward-Iii(1), Sharma Colony, Mirzapur,U.P.. Waidhan,Singrauli-486886, Madhya Pradesh . Pan:Bcmps8094M (Appellant) (Respondent)

Loss Account despite several opportunities granted by the AO, which led AO to reject books of accounts u/s 145(3) of the 1961 Act . The AO also disallowed the claim of the assessee of Rs. 34,800/- under Chapter VIA of the 1961 Act. 5. Aggrieved by assessment framed by the AO, the assessee filed first appeal before learned