MAHAVIR ADINATH SALVE,,SOLAPUR vs. INCOME-TAX OFFICER, WARD - 1 (1),, SOLAPUR
Appeal is allowed in above terms
ITA 441/PUN/2019[2008-09]Status: DisposedITAT Pune29 Aug 2022AY 2008-09
Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपीलसं. / Ita No.441/Pun/2019 िनधा"रणवष" / Assessment Year : 2008-09 Shri Mahavir Adinath Salve, The Ito, Ward-1(1), Solapur. House No.930, Nagane Plot Vs Paranda Road, Barshi, . Solapur – 413411. Pan: Arxps 5761 N Appellant/ Assessee Respondent /Revenue Assessee By Shri V L Jain – Ar Revenue By Shri S P Walimbe – Dr Date Of Hearing 11/08/2022 Date Of Pronouncement 29/08/2022 आदेश/ Order Per S.S.Godara, Jm: This Assessee’S Appeal For Assessment Year 2008-09 Is Directed Against The Commissioner Of Income Tax(Appeals)-7, Pune’S Order Dated 15.11.2018 Passed In Appeal No.Pn/Cit(A)-7/Cir- 1/0804/2016-17, In Proceedings U/S.143(3) Of The Income Tax Act, 1961 [In Short “The Act”].
Section 143(3)Section 194CSection 40
279 CTR 384 for the proposition that the second proviso to section 40(a)(ia) has retrospective effect.
5. It has been held that the second proviso to section 40(a)(ia) has retrospective effect by the Delhi High Court in the Ansal Landmark
Township cited supra while there is contrary decision of the Kerala
High Court in case
