SHRI NEERAJ MAHESHWARI,SONEBHADRA vs. DY. CIT, (CPC), BENGALURU
In the result, the appeal of the assessee is allowed
ITA 18/ALLD/2021[2018-19]Status: DisposedITAT Allahabad10 May 2022AY 2018-19
Bench: Shri.Vijay Pal Rao & Before Shri. Ramit Kocharassessment Year: 2018-19 Shri Neeraj Maheshwari, V. Shri Amrit Raj Singh, Bijpur Rihand Nagar, Sonebhadra- Dy. Commissioner Of Inco Tax, 2312233, U.P. Cpc Bangalore Pan- Afvpm5660E (Appellant) (Respondent) Appellant By: Sh. A.K. Pandey, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 09.05.2022 Date Of Pronouncement: 10.05.2022 O R D E R
For Appellant: Sh. A.K. Pandey, AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 234BSection 250Section 36Section 36(1)(va)Section 43Section 43B
va) of the Act?
17
Neeraj Maheshwari
(b) Whether the deletion of the 2nd proviso to section 43B by way of amendment by the Finance Act, 2003 is retrospective in nature" (p. 2)
16. These questions were answered by the Division Bench in the following manner : —
"7. Having heard the learned counsel for the revenue, as well as, the assessee
