DY. COMMISSIONER OF INCOME TAX, CIRCLE - 01,, VARANASI vs. SHRI RAJA RAM KHEMKA,, KOLKATA
In the result, the appeal of the Revenue in ITA No
ITA 137/VNS/2020[2017-2018]Status: DisposedITAT Varanasi16 Jan 2023AY 2017-2018
Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year:2017-18 The Deputy Commissioner Of Shri Raja Ram Khemka Income-Tax, Circle-1, V. 11, Goenka Lane, Varanasi-211001, U.P. Shivtalla Street, Kolkatta-700007, West Bengal Pan:Airpk3661L (Appellant) (Respondent) Appellant By Shri A.K.Singh, Sr. Dr Respondent By Shri R S Shinghvi, Fca & Shri H.L.Sekhri, Fca Date Of Hearing 12/01/2023 Date Of Pronouncement 16/01/2023 O R D E R Per Shri Ramit Kochar: This Appeal In I.T.A. No.137/Vns/2020 For Assessment Year(Ay): 2017-18 Has Been Filed By Revenue Challenging Appellate Order Dated 27.08.2020 Passed By Learned Commissioner Of Income-Tax (Appeals), Varanasi (Hereinafter Called “Cit(A)” ) Under Section 250 Of The Income- Tax Act, 1961(Hereinafter Called “The Act”) In Appeal No. Cit(A)/Vns/10780/2019-20/64, The Appellate Proceedings Had Arisen Before Ld. Cit(A) From The Assessment Order Dated 26.12.2019 By The Ld. Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) Of The 1961 Act. This Appeals Was Heard In Open Court Proceedings Through Physical Hearing Mode.
Section 115BSection 142(1)Section 143(2)Section 143(3)Section 250Section 68
68 of the I.T. Act, 1961. 3. Right is reserve to alter , modify and to file any fresh ground of appeal.”
3. The brief facts of the case are that the assessee e-filed his return of income on 27.03.2018 declaring returned income of Rs. 20,92,960/-.
Thereafter, the case of the assessee was selected by Revenue for complete
