BHUPENDRA NATH PANDEY,VARANASI vs. ACIT, R - 03, VARANASI

In the result, appeal filed by the assessee is in ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Bhupendra Nath Pandey Assistant Director Of Income 6-159/27, Kashi Enclave V. Tax (Cpc), Centralized Colony, Pahadiya Sarnath, Processing Center , Varanasi-221007, U.P. Bengaluru-560500 (The Acit, Range-3, Varanasi, U.P.) Pan:Ajfpp1273J (Appellant) (Respondent)

condoned. In the present case we are concerned with the law as it stood prior to the amendment of section 43B. In the circumstances, the assessee was entitled to claim the benefit in section 43B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special leave petition

LAWKUSH SHARMA,SONEBHADRA vs. INCOME TAX OFFICER, WARD - 3 (5), SONEBHADRA

In the result, appeal filed by the assessee is in ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Lawkush Sharma Assistant Director Of Income 14-495, V.V. Colony, V. Tax (Cpc), Centralized Shakti Nagar, Sonebhadra- Processing Center , 231222, U.P. Bengaluru-560500 Pan:Artps9822Q (Appellant) (Respondent)

condoned. In the present case we are concerned with the law as it stood prior to the amendment of section 43B. In the circumstances, the assessee was entitled to claim the benefit in section 43B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special leave petition

UTKARSH SMALL FINANCE BANK LTD.,VARANASI vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, appeal filed by the assessee is in ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 M/S. Utkarsh Small Finance National E-Assessment Centre, Bank Limited V. Delhi S-24/1-2, First Floor, Mahavir Nagar, Orderly Bazar, Near Mahavir Mandir, Varanasi- 221001, U.P. Pan:Aabcu9355J (Appellant) (Respondent)

condoned. In the present case we are concerned with the law as it stood prior to the amendment of section 43B. In the circumstances, the assessee was entitled to claim the benefit in section 43B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special leave petition

M.W.S. & CO.,BHADOHI vs. DY. C.I.T., RANGE - 1, VARANASI

In the result, both the appeals are allowed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 & Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar V. Dy. Commissioner Of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (Cpc), Pradesh, India Bengaluru [Jurisdictional Assessing Pan-Aaffm2003E Officer Being Dy./Assistant Commissioner Of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent)

c), (d), (e) and (f) without any saving clause would mean that the provisions were never in existence. For this purpose, in the said case the assessee had placed reliance on the judgment of a Constitution Bench of the Supreme Court in the case of Kolhapur Canesugar Works Ltd. v. Union of India [2000] 2 SCC 536 and Rayala Corporation

M.W.S. & CO.,BHADOHI vs. DY. C.I.T., RANGE - 1, VARANASI

In the result, both the appeals are allowed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 & Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar V. Dy. Commissioner Of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (Cpc), Pradesh, India Bengaluru [Jurisdictional Assessing Pan-Aaffm2003E Officer Being Dy./Assistant Commissioner Of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent)

c), (d), (e) and (f) without any saving clause would mean that the provisions were never in existence. For this purpose, in the said case the assessee had placed reliance on the judgment of a Constitution Bench of the Supreme Court in the case of Kolhapur Canesugar Works Ltd. v. Union of India [2000] 2 SCC 536 and Rayala Corporation

SARVESH KUMAR AGARWAL HUF,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

C-26/2, Kabir Chaura Varanasi Varanasi PAN/GIR No.AAJHS7747H (Appellant) .. (Respondent) Assessee by Shri Apramay Ghabhawala Revenue by Shri Robin Chaudhary Date of Hearing 26/09/2023 Date of Pronouncement 07/12/2023 आदेश / O R D E R PER AMIT SHUKLA (J.M): In these bunch of appeals of different appellants for assessment years 2014-15 & 2015-16, the appellants have challenged separate impugned

VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

C-26/2, Kabir Chaura Varanasi Varanasi PAN/GIR No.AAJHS7747H (Appellant) .. (Respondent) Assessee by Shri Apramay Ghabhawala Revenue by Shri Robin Chaudhary Date of Hearing 26/09/2023 Date of Pronouncement 07/12/2023 आदेश / O R D E R PER AMIT SHUKLA (J.M): In these bunch of appeals of different appellants for assessment years 2014-15 & 2015-16, the appellants have challenged separate impugned

GOPI KRISHNA VINOD KUMAR HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

C-26/2, Kabir Chaura Varanasi Varanasi PAN/GIR No.AAJHS7747H (Appellant) .. (Respondent) Assessee by Shri Apramay Ghabhawala Revenue by Shri Robin Chaudhary Date of Hearing 26/09/2023 Date of Pronouncement 07/12/2023 आदेश / O R D E R PER AMIT SHUKLA (J.M): In these bunch of appeals of different appellants for assessment years 2014-15 & 2015-16, the appellants have challenged separate impugned

ANJU JHUNJHUNWALA,VARANASI vs. PCIT, VARANASI

In the result, appeal of the assessee is allowed

C-26/2, Kabir Chaura Varanasi Varanasi PAN/GIR No.AAJHS7747H (Appellant) .. (Respondent) Assessee by Shri Apramay Ghabhawala Revenue by Shri Robin Chaudhary Date of Hearing 26/09/2023 Date of Pronouncement 07/12/2023 आदेश / O R D E R PER AMIT SHUKLA (J.M): In these bunch of appeals of different appellants for assessment years 2014-15 & 2015-16, the appellants have challenged separate impugned

VINOD KUMAR SARAF HUF,GORAKHPUR vs. PCIT,, GORAKHPUR

In the result, appeal of the assessee is allowed

C-26/2, Kabir Chaura Varanasi Varanasi PAN/GIR No.AAJHS7747H (Appellant) .. (Respondent) Assessee by Shri Apramay Ghabhawala Revenue by Shri Robin Chaudhary Date of Hearing 26/09/2023 Date of Pronouncement 07/12/2023 आदेश / O R D E R PER AMIT SHUKLA (J.M): In these bunch of appeals of different appellants for assessment years 2014-15 & 2015-16, the appellants have challenged separate impugned