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Section 143(1)6 Section 36(1)(va)5 Section 139(1)2 Section 2(24)(x)2

COMMERCIAL AUTO SALES PVT. LTD.,,ALLAHABAD vs. ASSISTANT DIRECTOR OF INCOME TAX CENTRALIZED PROCESSING CENTRE, BENGALURU

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

ITA 15/ALLD/2021[2019-20]Status: DisposedITAT Allahabad20 Jan 2022AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.S K Jaiswal, CAFor Respondent: Sh. A.K. Singh, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

h) The ld. Sr. DR then submitted in his written submissions that considering the above background , the law has now been amended by Finance Act, 2021, wherein amendments were made to provisions of Section 36(1)(va) and 43B, wherein Explanations have been added to clarify that provision of Section 43B has no applicability and deemed never to have applied