UTKARSH SMALL FINANCE BANK LTD.,VARANASI vs. NATIONAL E-ASSESSMENT CENTRE, DELHI
In the result, appeal filed by the assessee is in ITA No
ITA 29/VNS/2021[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019
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)
For Appellant: Sh. Nikhil Tiwari, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(2)Section 143(3)Section 144BSection 2(24)(x)Section 36(1)(va)
144B of the 1961 Act , vide assessment order dated 30.04.2021. The solitary issue which survived to be adjudicated by us in the appeal before tribunal is with respect to additions being made to the tune of Rs. 51,28,996/- by the AO u/s 36(1)(va) read with Section 2(24)(x) /43B of the 1961 Act with respect
