BHUPENDRA NATH PANDEY,VARANASI vs. ACIT, R - 03, VARANASI
In the result, appeal filed by the assessee is in ITA No
ITA 31/VNS/2021[2018-2016]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2016
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)
For Appellant: Sh. Deepak K Gujarati, CAFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B
36(1)(va) of the Act?
(b)
Whether the deletion of the 2nd proviso to section 43B by way of amendment by the Finance
Act, 2003 is retrospective in nature" (p. 2)
16. These questions were answered by the Division Bench in the following manner : —
"7. Having heard the learned counsel for the revenue, as well as, the assessee