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
disallowed under section 43B which, as stated above, was inserted with effect from 1-4-1984. It is also relevant to note that the first proviso which came into force with effect from 1-4-1988 was not on the statute book when the assessments were made in the case of Allied Motors (P.)
Ltd. (supra). However, the assessee contended
