ABHAY KUMAR SHAHI,DEORIA vs. ITO, WARD - 3(4),, DEORIA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 125/VNS/2020[2010-2011]Status: DisposedITAT Varanasi23 Mar 2022AY 2010-2011
Bench: Shri.Vijay Pal Raoassessment Year: 2010-11 Shri Abhay Kumar Shahi, V. Income Tax Officer, Prop. Shahi Brick Field, Salempur, Ward-3(4), Deoria Deoria, U.P. Pan-Bipps5693R (Appellant) (Respondent) Appellant By: Sh. Subhash Chand & Sh. Ashutosh Bhardwaj, Advocates Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 23.03.2022 Date Of Pronouncement: 23.03.2022
For Appellant: Sh. Subhash Chand & Sh. AshutoshFor Respondent: Sh. A.K. Singh, Sr. D.R
Section 142(1)Section 144Section 148Section 250Section 44ASection 68
68 of the Act.
The ld. CIT(A) has erred and acted illegally in confirming the same.
2. Because the income of the assessee was to be decided as per section 44AD of the I.T. Act, 1961. The Ld. CIT(A) has erred and acted illegally in confirming the same.
3. Because the income based on deposit is subject