SURENDRA NATH SINGH,,GHAZIPUR vs. ITO, WARD - 3(5), GHAZIPUR

In the result, the appeal of the assessee is allowed

Bench: Shri.Vijay Pal Raoassessment Year: 2010-11 Surendra Nath Singh, V. Income Tax Officer, Tilak Nagar Colony, Mahuabagh, Ward-3(5), Ghazipur Ghazipur-233001 Pan-Bphps5975K (Appellant) (Respondent) Appellant By: Sh. Apramay Gabhawala, Ca Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 05.07.2022 Date Of Pronouncement: 25.07.2022 O R D E R

68 is wrong ignoring the document filed before the learned CIT(A) on which remand report was called for and the replies filed in compliance to notice u/s. 133(6) on 27.12.17 by three parties Kalanath, Manish, Samrath Singh before the A.O. The documents filed before learned CIT(A) are as under:- (a) Surjeet Singh - Aadhaar Card, 3 Khatauni

DY. COMMISSIONER OF INCOME TAX, CIRCLE - 01,, VARANASI vs. SHRI GANESH PRASAD,, VARANASI

The appeal of the Revenue is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2017-18 The Deputy Commissioner Of Income - Mr. Ganesh Prasad, Tax, V. S-6/108, Golghar Katchhari, Circle-1, Aayakarbhawan, Varanasi-221002, U.P. Maqboolalam Road Varanasi-221002, U.P.

27,68,557/- as on 01.04.2016. On analyzing the reply of the assessee and the financial data available on record, the AO observed as under: 1. While perusing the cash deposit profile of the assessee it is found that the assessee deposit cash after making payment for purchase (which also happen mostly in cash) in 5 Assessment Year

BHUPENDRA NATH PANDEY,VARANASI vs. ACIT, R - 03, VARANASI

In the result, appeal filed by the assessee is in ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Bhupendra Nath Pandey Assistant Director Of Income 6-159/27, Kashi Enclave V. Tax (Cpc), Centralized Colony, Pahadiya Sarnath, Processing Center , Varanasi-221007, U.P. Bengaluru-560500 (The Acit, Range-3, Varanasi, U.P.) Pan:Ajfpp1273J (Appellant) (Respondent)

27 Assessment Year: 2018-19 Bhupendra Kumar Pandey (va) of Section 36(1) and would not be affected by Section 43B. Section 43B though a non-obstante clause, makes deductions to be allowable only on actual payment; when such deductions are otherwise allowable. Primarily it is to be noticed that it is a restrictive clause, the amendments

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

sections of the society in pursuance of the Constitution of India under which every State Government is responsible for Town Planning and for the welfare of the public. Alongwith with affordable houses public utilities are developed as per the plan of the State Government. In recent times houses are being provided to economically weaker section of the society

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. ASSISTANT COMMISSIONER OF INCOME TAX , VARANASI

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

sections of the society in pursuance of the Constitution of India under which every State Government is responsible for Town Planning and for the welfare of the public. Alongwith with affordable houses public utilities are developed as per the plan of the State Government. In recent times houses are being provided to economically weaker section of the society

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), VARANASI

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

sections of the society in pursuance of the Constitution of India under which every State Government is responsible for Town Planning and for the welfare of the public. Alongwith with affordable houses public utilities are developed as per the plan of the State Government. In recent times houses are being provided to economically weaker section of the society

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

sections of the society in pursuance of the Constitution of India under which every State Government is responsible for Town Planning and for the welfare of the public. Alongwith with affordable houses public utilities are developed as per the plan of the State Government. In recent times houses are being provided to economically weaker section of the society

M/S RUGS MART,VARANASI vs. DCIT, CIRCLE - 03, VARANASI

In the result, appeal filed by the assesseeis in ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Rugs Mart Deputy Commissioner Of Barhi Ewada V. Income Tax (Cpc), Centralized District Varanasi-221207 Processing Center , U.P. Bengaluru-560500 (The Dcit , Circle-3, Varanasi, U.P.) Pan:Aalfr4883R (Appellant) (Respondent)

27 Assessment Year: 2018-19 Rugs Mart employer/assessee to the respective fund. Therefore, in that circumstances, Sec. 36(1)(va) and Sec. 43B(b) operate in different fields i.e. the former takes care of employee's contribution and the latter employer's contribution. The assessee was entitled to get the benefit of deduction under Sec. 43B(b) as provided under

THE SPRINGER EDUCATION FOUNDATION,,GORAKHPUR vs. CIT (E), LUCKNOW

68 (Allahabad) on the same issue, wherein it was held: "5. In view of the principle of law which has been laid down in the aforesaid decision, there is no basis or foundation in the submission that the delay in filing the application for an exemption under section 10(23C)(vi) of the Act beyond the statutory date

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

68,00,000/- has been given to M/s Magic Bricks Pvt. Ltd. Total amount of interest claimed by the assessee as per Audit Report is Rs. 40,48,349/-. Therefore, interest at a rate of 12% is being disallowed and added back to the income of the assessee. Calculation of disallowance u/s 36(i)(iii) of the Income

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

68,00,000/- has been given to M/s Magic Bricks Pvt. Ltd. Total amount of interest claimed by the assessee as per Audit Report is Rs. 40,48,349/-. Therefore, interest at a rate of 12% is being disallowed and added back to the income of the assessee. Calculation of disallowance u/s 36(i)(iii) of the Income

UTKARSH SMALL FINANCE BANK LTD.,VARANASI vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, appeal filed by the assessee is in ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 M/S. Utkarsh Small Finance National E-Assessment Centre, Bank Limited V. Delhi S-24/1-2, First Floor, Mahavir Nagar, Orderly Bazar, Near Mahavir Mandir, Varanasi- 221001, U.P. Pan:Aabcu9355J (Appellant) (Respondent)

27 Assessment Year: 2018-19 Utkarsh Small Finance Bank Limited '19. Therefore, income of the assessee includes any sum received by the assessee from his employee as contribution to any Provident Fund or superannuation fund or funds set up under the provisions of the Employees' State Insurance Act, 1948 (34 of 1948) or any other fund for the welfare

LAWKUSH SHARMA,SONEBHADRA vs. INCOME TAX OFFICER, WARD - 3 (5), SONEBHADRA

In the result, appeal filed by the assessee is in ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Lawkush Sharma Assistant Director Of Income 14-495, V.V. Colony, V. Tax (Cpc), Centralized Shakti Nagar, Sonebhadra- Processing Center , 231222, U.P. Bengaluru-560500 Pan:Artps9822Q (Appellant) (Respondent)

27 Assessment Year: 2018-19 Lawkush Sharma employer/assessee to the respective fund. Therefore, in that circumstances, Sec. 36(1)(va) and Sec. 43B(b) operate in different fields i.e. the former takes care of employee's contribution and the latter employer's contribution. The assessee was entitled to get the benefit of deduction under Sec. 43B(b) as provided under

DY. COMMISSIONER OF INCOME TAX, CIRCLE - 01,, VARANASI vs. M/S RATANDEEP GOLD & DIAMOND PVT. LTD., CHANDAULI

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2017-18 The Deputy Commissioner M/S Ratandeep Gold & Diamond Of Income Tax, V. Pvt. Ltd. Circle-1, M A Road, 19, New Mohal, Varanasi-211001, U.P. Near Balika Inter College, Mugalsarai, Chandauli- 232101, U.P. Pan:Aahcr4764Q (Appellant) (Respondent) C.O. No. 02/Vns/2021 (Arising Out Of Ita No. 136/Vns/2020) Assessment Year: 2017-18 M/S Ratandeep Gold & The Deputy Commissioner Of Diamond Pvt. Ltd. V. Income Tax,Circle-1, M.A. Road 19, New Mohal, Varanasi-211001, U.P. Near Balika Inter College, Mugalsarai, Chandauli- 232101, U.P.

Section 292C, there will be presumption that the contents of this documents found during survey are true and the documents belong to the assessee. This presumption is rebuttable, for which the assessee has to bring on record cogent/credible evidences to rebut the said presumption. There is a difference of Rs. 11,43,944/- in expenses as are recorded