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
vii)
CIT v. Vatika Township Private Limited in Civil Appeal No. 8750
of 2014(Arising out of SLP(C) No. 540 of 2009
(i)
Thus, relying upon aforesaid judicial decisions and the unambiguous wording of the existing amended provisions of Section 36(1)(va) and 43B of the 1961 Act, it is submitted by ld. Sr. DR in his written
