KARNATAKA STATE ELECTRONICS DEVELOPMENT CORPORATION LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE
In the result, the appeal of the assessee is partly allowed
ITA 599/BANG/2021[2018-19]Status: DisposedITAT Bangalore11 Mar 2022AY 2018-19
Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year :2018-19 M/S. Karnataka State Electronics Vs. The Deputy Commissioner Of Development Corporation Ltd., Income Tax, 2Nd Floor, Ttmc “A” Block, Cpc, Bengaluru. Bmtc, Shanthinagar, K. H. Road, Bengaluru–560 027. Pan : Aabck 6661 P Appellant Respondent Assessee By : Shri. Raghavendra R Chakravarthy, Ca Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 09.03.2022 Date Of Pronouncement : 11.03.2022 O R D E R
For Appellant: Shri. Raghavendra R Chakravarthy, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru
Section 10Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B
condoned the impugned default before
01.04.2021. Further, in the recent Judgments of Income Tax
Appellate Tribunal, Bangalore in the case of M/s Nirmal Enviro
Solutions Private Limited (order dated 12.10.2021), M/s The Continental Restaurant & Café Co. (order dated 11.10.2021) and Shri. Gopala Krishna Aswini Kumar (order dated 13.10.2021) have held that amendment made in section 36(1)(va) is applicable
