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).”
3
3. The main thrust of the written submissions filed by the assessee is that the amended provisions of section 36(1) (va) as well as section 43B vide Finance Bill,
2021 is applicable only with effect from assessment year
