M/S UDVASIT BEROJGAR SAHAKARI SHRAM SAMVIDA SAMITI LTD.,,SONBHADRA vs. CIT (EXEMPTION), ALLAHABAD
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 27/ALLD/2021[2018-19]Status: DisposedITAT Allahabad02 Mar 2022AY 2018-19
Bench: Shri.Vijay Pal Raoassessment Year: 2018-19
For Appellant: NoneFor Respondent: Mr. A.K. Singh, Sr. DR
Section 139Section 139(1)Section 2Section 36(1)Section 43B
reassessment was unjustified
- S.R. Batliboi & Co. v. Assistant Commissioner of Income-tax, Circle - 54,
Kolkata - [2018] 100 taxmann.com 328 (Calcutta).”
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3. The main thrust of the written submissions filed by the assessee is that the amended provisions of section 36(1) (va
