MAHESH KUMAR GUPTA,JAIPUR vs. ACIT ,CIRCLE-4, JAIPUR
In the result, appeal of the assessee is allowed
ITA 149/JPR/2022[2017-18]Status: DisposedITAT Jaipur23 Mar 2023AY 2017-18
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
For Appellant: Sh. Rajeev Sogani (C.A.) &For Respondent: Smt Runi Pal (Addl. CIT) a
Section 115BSection 142(1)Section 143(1)Section 143(2)Section 68
92B, although was introduced having a retrospective effect, was held, by the courts, to have a prospective effect, by the same analogy, an amendment to Section 115BBE, putting additional burden on the assessee, introduced on 15.12.2016, w.e.f 01.04.2017
(A.Y 2017-18), should not be made applicable on any act committed between 01.04.2016 to 14.12.2016. 4.39. The amendment to Section 115BBE
