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
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Assessment Year: 2018-19
Bhupendra Kumar Pandey are accordingly answered in favour of the assessee and against the revenue."
10.3.9 The Hon'ble Bombay High Court has consistently held this issue in favour of the tax-payer in its other decisions also such as Geekay Security
Services Private Limited v. DCIT reported in (2019) 101 taxmann.com
