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“Section 3(1)(va)”

Section References (mined)Section 3Section 3(1)(va)2 judgments

M.R.OVERSEAS PVT LTD ,DELHI vs. DCIT CIRCLE 16(1) , NEW DELHI

In the result, the appeals in ITA No

ITA 2470/DEL/2022[2018-19]Status: DisposedITAT Delhi13 Jun 2023AY 2018-19

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita Nos. 2470 & 2469/Del/2022 (Assessment Years : 2018-19 & 2019-20) M. R. Overseas Pvt. Ltd. Vs. Dcit 204, Wason Chambers, Circle – 16(1) B-9, Model Town-Ii, New Delhi Delhi-110 009 Pan No. Aaccm 1636 P (Appellant) (Respondent) Assessee By Ms. Nivedita, Adv. Revenue By Ms. Kirti Sankratyayan, Sr. D.R. Date Of Hearing: 09.05.2023 Date Of Pronouncement: 13.06.2023 Order Per Anil Chaturvedi, Am: These Two Appeals Filed By The Assessee Are Directed Against The Order Dated 05.08.2022 Passed By The Commissioner Of Income Tax (Appeals)- Nfac, Delhi Relating To Assessment Years 2018-19 & 2019-20. 2. Before Us, At The Outset, Both The Parties Submitted That Though The Appeals Filed By The Assessee Are For Two Different Assessment Years But The Facts & Issues Involved In Both The

Section 139(1)Section 143(1)Section 3(1)(va)Section 36(1)(va)

return. 2. That the CIT(A) while confirming the order intimation passed u/s 143(1) has failed to appreciate that amendment in section 3(1)(va) is being effective from the A.Y. 2021-22 and is thus not applicable to the present assessment year viz. 2018-19” 6. Similar grounds

M R OVERSEAS P.LTD,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

In the result, the appeals in ITA No

ITA 2469/DEL/2022[2019-20`]Status: DisposedITAT Delhi13 Jun 2023

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita Nos. 2470 & 2469/Del/2022 (Assessment Years : 2018-19 & 2019-20) M. R. Overseas Pvt. Ltd. Vs. Dcit 204, Wason Chambers, Circle – 16(1) B-9, Model Town-Ii, New Delhi Delhi-110 009 Pan No. Aaccm 1636 P (Appellant) (Respondent) Assessee By Ms. Nivedita, Adv. Revenue By Ms. Kirti Sankratyayan, Sr. D.R. Date Of Hearing: 09.05.2023 Date Of Pronouncement: 13.06.2023 Order Per Anil Chaturvedi, Am: These Two Appeals Filed By The Assessee Are Directed Against The Order Dated 05.08.2022 Passed By The Commissioner Of Income Tax (Appeals)- Nfac, Delhi Relating To Assessment Years 2018-19 & 2019-20. 2. Before Us, At The Outset, Both The Parties Submitted That Though The Appeals Filed By The Assessee Are For Two Different Assessment Years But The Facts & Issues Involved In Both The

Section 139(1)Section 143(1)Section 3(1)(va)Section 36(1)(va)

return. 2. That the CIT(A) while confirming the order intimation passed u/s 143(1) has failed to appreciate that amendment in section 3(1)(va) is being effective from the A.Y. 2021-22 and is thus not applicable to the present assessment year viz. 2018-19” 6. Similar grounds