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

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

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

ANJU JHUNJHUNWALA,VARANASI vs. PCIT, VARANASI

In the result, appeal of the assessee is allowed

13. It is a trite law that ld. PCIT while exercising revisionary jurisdiction under Section 263, firstly, has to specifically pinpoint what is erroneous and prejudicial to the interest of the Revenue in the order and secondly, what was the enquiry which AO has not done. He has to specify where AO has lacked in his enquiry and it should

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

In the result, appeal of the assessee is allowed

13. It is a trite law that ld. PCIT while exercising revisionary jurisdiction under Section 263, firstly, has to specifically pinpoint what is erroneous and prejudicial to the interest of the Revenue in the order and secondly, what was the enquiry which AO has not done. He has to specify where AO has lacked in his enquiry and it should

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

In the result, appeal of the assessee is allowed

13. It is a trite law that ld. PCIT while exercising revisionary jurisdiction under Section 263, firstly, has to specifically pinpoint what is erroneous and prejudicial to the interest of the Revenue in the order and secondly, what was the enquiry which AO has not done. He has to specify where AO has lacked in his enquiry and it should

VISHAL KANODIA,VARANASI vs. PCIT,, VARANASI

In the result, appeal of the assessee is allowed

13. It is a trite law that ld. PCIT while exercising revisionary jurisdiction under Section 263, firstly, has to specifically pinpoint what is erroneous and prejudicial to the interest of the Revenue in the order and secondly, what was the enquiry which AO has not done. He has to specify where AO has lacked in his enquiry and it should

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

In the result, appeal of the assessee is allowed

13. It is a trite law that ld. PCIT while exercising revisionary jurisdiction under Section 263, firstly, has to specifically pinpoint what is erroneous and prejudicial to the interest of the Revenue in the order and secondly, what was the enquiry which AO has not done. He has to specify where AO has lacked in his enquiry and it should