MUHAMMED AFTAB ALAM,UTTAR PRADESH vs. JURISDICTIONAL ASSESSING OFFICER, UTTAR PRADESH
In the result, the appeal of the assessee stands allowed
ITA 19/LKW/2022[2019-2020]Status: DisposedITAT Lucknow17 May 2022AY 2019-2020
Bench: Shri. A. D. Jainassessment Year: 2019-20 Muhammed Aftab Alam V. Dcit-6, 8/4, Rak Marg, Sf Colony Lucknow Lucknow Tan/Pan:Acqpa5602E (Appellant) (Respondent) Appellant By: Shri Hemant Jain, Advocate Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 05 05 2022 Date Of Pronouncement: 17 05 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 18.11.2021, For Assessment Year 2019-20, Raising The Following Grounds Of Appeal: 1. The Ld. Cit(A) Grossly Erred Both On Facts & In Law In Confirming The Intimation U/S 154 Sent By Cpc Where By It Processed The Return Of Income Of Appellant For Ay 2019-20 At Rs.26,09,757/-.
For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Shri Amit Nigam, D.R
Section 154Section 2(24)(x)Section 36(1)(va)Section 43B
4 of 16
High Courts which have been rendered after considering
Supreme
Court judgment in Commissioner of Income Tax Vs Alom Extrusions
Ltd. (supra) and thereafter would examine the entire aspect in totality.
17. We find that with respect to employees contribution to Provident Fund, as to whether disallowable or not with reference to Section 36(1
