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 under various

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 under various

VINOD KUMAR SARAF HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

10. Copy of Assessment order dated 21.07.2017 under section 143(3). 11. Copy of Show cause notice issued under section 263,dated 323-326 05.02.2020. 327-338 12. Reply to above show cause notice on 02.03.2020 24. Ld. Counsel further submitted that, nowhere ld. PCIT has commented as to what further enquiries or information should have been sought

ANJU JHUNJHUNWALA,VARANASI vs. PCIT, VARANASI

In the result, appeal of the assessee is allowed

10. Copy of Assessment order dated 21.07.2017 under section 143(3). 11. Copy of Show cause notice issued under section 263,dated 323-326 05.02.2020. 327-338 12. Reply to above show cause notice on 02.03.2020 24. Ld. Counsel further submitted that, nowhere ld. PCIT has commented as to what further enquiries or information should have been sought

SARVESH KUMAR AGARWAL HUF,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

10. Copy of Assessment order dated 21.07.2017 under section 143(3). 11. Copy of Show cause notice issued under section 263,dated 323-326 05.02.2020. 327-338 12. Reply to above show cause notice on 02.03.2020 24. Ld. Counsel further submitted that, nowhere ld. PCIT has commented as to what further enquiries or information should have been sought

VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

10. Copy of Assessment order dated 21.07.2017 under section 143(3). 11. Copy of Show cause notice issued under section 263,dated 323-326 05.02.2020. 327-338 12. Reply to above show cause notice on 02.03.2020 24. Ld. Counsel further submitted that, nowhere ld. PCIT has commented as to what further enquiries or information should have been sought

GOPI KRISHNA VINOD KUMAR HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

10. Copy of Assessment order dated 21.07.2017 under section 143(3). 11. Copy of Show cause notice issued under section 263,dated 323-326 05.02.2020. 327-338 12. Reply to above show cause notice on 02.03.2020 24. Ld. Counsel further submitted that, nowhere ld. PCIT has commented as to what further enquiries or information should have been sought

KAHM PROPERTIES PVT. LTD.,VARANASI vs. DC/ACIT, CENTRAL CIRCLE, VARANASI

In the result, the appeal of the assessee is allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shuklaassessment Year:2018-19 M/S Kahm Properties Pvt. Ltd. V. The Dc/Acit B-21/192, Kamaccha Central Circle Varanasai Varanasi Tan/Pan:Aacck7739F (Appellant) (Respondent) Appellant By: Shri V. K. Jindal Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 26 09 2023 Date Of Pronouncement: 29 09 2023

29 09 2023 O R D E R PER AMIT SHUKLA, A.M.: The aforesaid appeal has been filed by the assessee against order dated 24.4.2023, passed by the ld. CIT(A)-3, Lucknow, in relation to penalty proceedings under section 270A of the Income Tax Act, 1961 for Assessment Year 2018-19. In the grounds of appeal, the assessee

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.

29,156/- , out of which Rs. 11,906/- was transferred from ‘Other Diesel Expenses’ on 31.03.2017 to ‘Diesel expenses’ Account. Perusal of ‘Other Diesel Expenses’ Account reveals that all expenses were paid in cash . There is no reason for maintaining two different accounts, and more so there are no payments through banking channel and all AY:2017-18 DCIT , Circle