Ultra Value, Lucknow vs. ITO (1)(1), Lucknow
In the result, the appeal of the assessee stands allowed
ITA 109/LKW/2021[2019-2020]Status: DisposedITAT Lucknow06 Apr 2022AY 2019-2020
Bench: Shri. A. D. Jainassessment Year: 2019-20 Ultra Value V. The Ito (1)(1) C-1619/12, Rajajipuram Lucknow Lucknow Tan/Pan:Aaefu0694G (Appellant) (Respondent) Appellant By: Shri Ashok Seth, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 08 03 2022 Date Of Pronouncement: 06 04 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 21.9.2021 For Assessment Year 2019-20, Raising The Following Grounds Of Appeal: 1. That The Income Returned Should Have Been Accepted. 2. That Application Filed U/S 154 Should Have Been Accepted. 3. The Addition Made By Learned Lower Court Was Not Within The Preview Of Adjustments Which Could Be Made U/S 143(1)(A). 4. That In The Facts & Legal Aspects Of The Case Learned Lower Court Erred In Holding That Amendment Made To Section 36(1)(Va) By Finance Act, 2021 Were Retrospective In Nature. 5. That The Learned Lower Court Erred In Facts & Legal Aspects Of The Case In Confirming The Addition Made Of Page 2 Of 17
For Appellant: Shri Ashok Seth, C.AFor Respondent: Shri Harish Gidwani, D.R
Section 139(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 43B
…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW SMC BENCH, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT Assessment Year: 2019-20 Ultra Value v. The ITO (1)(1) C-1619/12, Rajajipuram Lucknow Lucknow TAN/PAN:AAEFU0694G (Appellant) (Respondent) Appellant by: Shri Ashok Seth, C.A. Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 08 03 2022 Date of pronouncement: 06 04 2022 O R D E R This is assessee’s appeal against the order of the ld. CIT(A), NFAC, New Delhi, dated 21.9.2021 for Assessment Year 2019-20, raising the following Grounds of Appeal: 1. That the Income Returned should have been accepted. 2. That…
