Further, in State of Punjab v. Shyamalal Murari & Sons.

1 SCC 719Reported decision1976#4270 most cited

What is Further, in State of Punjab v. Shyamalal Murari & Sons. authority for?

Procedural rules are intended to aid justice, and courts should decide cases on their merits rather than on technicalities.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2026.

Also referred to as

State of Punjab v. Shyamalal Murari & Sons · 1976 · procedural rules · handmaiden of justice · decide cases on merits · technicalities · assessment proceedings · tax liability

Sections most often in play

Section 147Section 148Section 139(1)Section 69Section 115BBESection 144Section 144BSection 270A

Issues it is cited on

section 11bsection 2(24)(xviii)section 2(45)section 10(23c)(iiiab)convertible foreign exchangesection 158bb(1)section 153a proceedingssection 158bbpenalty under section 270asection 271(l)(c)section 271aac(1)panchnama

Judgments citing Further, in State of Punjab v. Shyamalal Murari & Sons.

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2616/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

…& 2018-19 - 9– approach should be adopted while dealing with procedural matters so as to advance substantial justice and that technical considerations should not prevail over the cause of justice. Further, in State of Punjab v. Shyamalal Murari & Sons [(1976) 1 SCC 719], it has been held that rules of procedure are intended to be handmaid of justice and not its mistress. The Hon’ble jurisdictional High Court in CIT v. Gujarat Oil and Allied Industries [(1993) 201 ITR 325 (Guj)] has also observed that matters should ordinarily be decided on merits rather than on technicalities. 16. In the present case, the additi…

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2615/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

…& 2018-19 - 9– approach should be adopted while dealing with procedural matters so as to advance substantial justice and that technical considerations should not prevail over the cause of justice. Further, in State of Punjab v. Shyamalal Murari & Sons [(1976) 1 SCC 719], it has been held that rules of procedure are intended to be handmaid of justice and not its mistress. The Hon’ble jurisdictional High Court in CIT v. Gujarat Oil and Allied Industries [(1993) 201 ITR 325 (Guj)] has also observed that matters should ordinarily be decided on merits rather than on technicalities. 16. In the present case, the additi…

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2614/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

…& 2018-19 - 9– approach should be adopted while dealing with procedural matters so as to advance substantial justice and that technical considerations should not prevail over the cause of justice. Further, in State of Punjab v. Shyamalal Murari & Sons [(1976) 1 SCC 719], it has been held that rules of procedure are intended to be handmaid of justice and not its mistress. The Hon’ble jurisdictional High Court in CIT v. Gujarat Oil and Allied Industries [(1993) 201 ITR 325 (Guj)] has also observed that matters should ordinarily be decided on merits rather than on technicalities. 16. In the present case, the additi…

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2613/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

…& 2018-19 - 9– approach should be adopted while dealing with procedural matters so as to advance substantial justice and that technical considerations should not prevail over the cause of justice. Further, in State of Punjab v. Shyamalal Murari & Sons [(1976) 1 SCC 719], it has been held that rules of procedure are intended to be handmaid of justice and not its mistress. The Hon’ble jurisdictional High Court in CIT v. Gujarat Oil and Allied Industries [(1993) 201 ITR 325 (Guj)] has also observed that matters should ordinarily be decided on merits rather than on technicalities. 16. In the present case, the additi…

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2612/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

…& 2018-19 - 9– approach should be adopted while dealing with procedural matters so as to advance substantial justice and that technical considerations should not prevail over the cause of justice. Further, in State of Punjab v. Shyamalal Murari & Sons [(1976) 1 SCC 719], it has been held that rules of procedure are intended to be handmaid of justice and not its mistress. The Hon’ble jurisdictional High Court in CIT v. Gujarat Oil and Allied Industries [(1993) 201 ITR 325 (Guj)] has also observed that matters should ordinarily be decided on merits rather than on technicalities. 16. In the present case, the additi…

GANESH POLYCHEM LIMITED,MUMBAI vs. DCIT, CC-3(2), MUMBAI

The appeal of the assessee is allowed for statistical purposes

ITA 2145/MUM/2025[2017-18]Status: DisposedITAT Mumbai05 Sept 2025AY 2017-18

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Sanjay Parekh, ARFor Respondent: Shri Arun Kanti Datta, CIT-DR
Section 115JSection 132Section 139(1)Section 153ASection 250

…Power Ltd. v. Asstt. CIT [2019] 112 taxmann.com 252/[2020] 420 ITR 339, reiterated this principle by holding that "Rules of procedure have been construed to be handmaiden of Justice. Kailash v. Nanhku [2005] 4SCC 480; State of Punjab v. Shamlal Murari [1976] 1 SCC 719. The purpose of assessment proceedings is to assess the tax liability correctly in accordance with law. National Thermal Power Co. Ltd. v. CIT [1998] 229 ITR 383 (SC)" This justice-oriented approach has earlier been ordained in CIT v. Shelly Products [2003] 29 Taxman 271/261 ITR 367 (SC) also. The aforesaid Ganesh Polychem Limited. principle can a…

MICROSOFT CORPORATION (INDIA) PVT LTD,DELHI vs. DCIT (16) (1) DELHI, DELHI

Appeal of the assessee is allowed

ITA 1862/DEL/2022[2017-18]Status: DisposedITAT Delhi04 Sept 2025AY 2017-18

Bench: Shri Mahavir Singh, Vice Presdient (), Shri Vikas Awasthy & Shri Brajesh Kumar Singhआअसं.1862/िद"ी/2022 (िन.व. 2017-18) Microsoft Corporation (India) P. Ltd., 807, New Delhi House, Barakhamba Road, New Delhi 110001 ...... अपीलाथ"/Appellant Pan: Aaacm-5586-C बनाम Vs. Deputy Commissioner Of Income-Tax, Circle 16(1), Central Revenue Building, ..... "ितवादी/Respondent Ip Estate, Delhi अपीलाथ" "ारा/ Appellant By : S/Shri Nageswar Rao, (Through Vc) & Parth, Advocates "ितवादी"ारा/Respondent By : Shri Rajesh Kumar, Cit- Dr सुनवाई क" ितिथ/ Date Of Hearing : 04/09/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 04/09/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 30.06.2022, Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961, (Hereinafter Referred To As ‘The Act’) For Assessment Year 2017-18. 2. Shri Nageswar Rao, Appearing On Behalf Of The Assessee Submitted At The Outset That, At This Stage He Is Confining His Submissions To Ground No. 1 Of Appeal

For Appellant: S/Shri Nageswar Rao, (Through VC) &For Respondent: Shri Rajesh Kumar, CIT- DR
Section 143(3)Section 144C(13)Section 144C(5)

…take a lenient view when an application is made for production of the documents under sub-rule (3). Also, the similar proposition of law was decided in the landmark decision of the Hon'ble Supreme Court of India in the case of ShyamLalMurari and other (1976) 1 SCC 719 wherein the Hon'ble Supreme Court has clearly mentioned that the Courts are supposed to decide the cases on merits and not on technicalities. Thus, the Hon'ble Third Member is kindly requested to consider the fact that there was no malafide in the action of the AO, delay if at all, has been caused because of the recent launch of the Faceless scheme…

RAGHAV KUMAR DHOOT,JAIPUR vs. DCIT CENTRAL CIRCLE 1, JAIPUR

In the result, the appeal filed by the assessee is allowed

ITA 491/JPR/2025[2018-19]Status: DisposedITAT Jaipur06 Aug 2025AY 2018-19
For Appellant: Shri C.M. Agarwal, C.AFor Respondent: Shri Rajesh Ojha, CIT- DR
Section 143(2)Section 143(3)Section 153ASection 292BSection 68

…have been construed to\nbe the handmaiden of justice. 4 The purpose of assessment proceedings\nis to assess the tax liability of an assessee correctly in accordance with\nlaw.5\" [4. = Kailash v Nankhu (2005) 4 SCC 480; State of Punjab v\nShamlalMurari (1976) 1 SCC 719] [5. = National Thermal Power Co. Ltd.\nv. Commissioner of Income Tax, (1997) 7 SCC 489]. This justice-\noriented approach has earlier been ordained in CIT v. Shelly Products\n(2003) 261 ITR 367 (SC) also.\nIn Rani Kusum v. Kanchan Devi [2005] 6 SCC 705, after referring to the\nratio in Kailash v. Nanhku [2005] 4 SCC 480, it was observed:-\n\"10. A…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3183/MUM/2025[2018-19]Status: DisposedITAT Mumbai31 Jul 2025AY 2018-19
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…r Ltd. v. Asstt. CIT [2019] 112 taxmann.com 252/[2020]\n420 ITR 339, reiterated this principle by holding that \"Rules of\nprocedure have been construed to be handmaiden of Justice.\nKailash v. Nanhku [2005] 4SCC 480; State of Punjab v.\nShamlal Murari [1976] 1 SCC 719. The purpose of assessment\nproceedings is to assess the tax liability correctly in accordance\nwith law. National Thermal Power Co. Ltd. v. CIT [1998] 229\nITR 383 (SC)\" This justice-oriented approach has earlier been\nordained in CIT v. Shelly Products [2003] 29 Тахтап 271/261\nITR 367 (SC) also. The aforesaid principle can also be applied\nhere…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3182/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Jul 2025AY 2017-18
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…r Ltd. v. Asstt. CIT [2019] 112 taxmann.com 252/[2020]\n420 ITR 339, reiterated this principle by holding that \"Rules of\nprocedure have been construed to be handmaiden of Justice.\nKailash v. Nanhku [2005] 4SCC 480; State of Punjab v.\nShamlal Murari [1976] 1 SCC 719. The purpose of assessment\nproceedings is to assess the tax liability correctly in accordance\nwith law. National Thermal Power Co. Ltd. v. CIT [1998] 229\nITR 383 (SC)\" This justice-oriented approach has earlier been\nordained in CIT v. Shelly Products [2003] 29 Тахтап 271/261\nITR 367 (SC) also. The aforesaid principle can also be applied\nhere…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3181/MUM/2025[2016-17]Status: DisposedITAT Mumbai31 Jul 2025AY 2016-17
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…r Ltd. v. Asstt. CIT [2019] 112 taxmann.com 252/[2020]\n420 ITR 339, reiterated this principle by holding that \"Rules of\nprocedure have been construed to be handmaiden of Justice.\nKailash v. Nanhku [2005] 4SCC 480; State of Punjab v.\nShamlal Murari [1976] 1 SCC 719. The purpose of assessment\nproceedings is to assess the tax liability correctly in accordance\nwith law. National Thermal Power Co. Ltd. v. CIT [1998] 229\nITR 383 (SC)\" This justice-oriented approach has earlier been\nordained in CIT v. Shelly Products [2003] 29 Тахтап 271/261\nITR 367 (SC) also. The aforesaid principle can also be applied\nhere…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3180/MUM/2025[2015-16]Status: DisposedITAT Mumbai31 Jul 2025AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…Power Ltd. v. Asstt. CIT [2019] 112 taxmann.com 252/[2020] 420 ITR 339, reiterated this principle by holding that "Rules of procedure have been construed to be handmaiden of Justice. Kailash v. Nanhku [2005] 4SCC 480; State of Punjab v. Shamlal Murari [1976] 1 SCC 719. The purpose of assessment proceedings is to assess the tax liability correctly in accordance with law. National Thermal Power Co. Ltd. v. CIT [1998] 229 ITR 383 (SC)" This justice-oriented approach has earlier been ordained in CIT v. Shelly Products [2003] 29 Taxman 271/261 ITR 367 (SC) also. The aforesaid principle can also be applied here”. Simi…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3179/MUM/2025[2014-15]Status: DisposedITAT Mumbai31 Jul 2025AY 2014-15
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…r Ltd. v. Asstt. CIT [2019] 112 taxmann.com 252/[2020]\n420 ITR 339, reiterated this principle by holding that \"Rules of\nprocedure have been construed to be handmaiden of Justice.\nKailash v. Nanhku [2005] 4SCC 480; State of Punjab v.\nShamlal Murari [1976] 1 SCC 719. The purpose of assessment\nproceedings is to assess the tax liability correctly in accordance\nwith law. National Thermal Power Co. Ltd. v. CIT [1998] 229\nITR 383 (SC)\" This justice-oriented approach has earlier been\nordained in CIT v. Shelly Products [2003] 29 Тахтап 271/261\nITR 367 (SC) also. The aforesaid principle can also be applied\nhere…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3178/MUM/2025[2013-14]Status: DisposedITAT Mumbai31 Jul 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…Power Ltd. v. Asstt. CIT [2019] 112 taxmann.com 252/[2020] 420 ITR 339, reiterated this principle by holding that "Rules of procedure have been construed to be handmaiden of Justice. Kailash v. Nanhku [2005] 4SCC 480; State of Punjab v. Shamlal Murari [1976] 1 SCC 719. The purpose of assessment proceedings is to assess the tax liability correctly in accordance with law. National Thermal Power Co. Ltd. v. CIT [1998] 229 ITR 383 (SC)" This justice-oriented approach has earlier been ordained in CIT v. Shelly Products [2003] 29 Taxman 271/261 ITR 367 (SC) also. The aforesaid principle can also be applied here”. Simi…

LESHARK GLOBAL LLP ,MUMBAI vs. DCIT CC 4(1), MUMBAI

In the result, all the appeals for A

ITA 3177/MUM/2025[2012-13]Status: DisposedITAT Mumbai31 Jul 2025AY 2012-13
Section 143(3)Section 153ASection 153CSection 153DSection 56Section 69

…Power Ltd. v. Asstt. CIT [2019] 112 taxmann.com 252/[2020] 420 ITR 339, reiterated this principle by holding that \"Rules of procedure have been construed to be handmaiden of Justice. Kailash v. Nanhku [2005] 4SCC 480; State of Punjab v. Shamlal Murari [1976] 1 SCC 719. The purpose of assessment proceedings is to assess the tax liability correctly in accordance with law. National Thermal Power Co. Ltd. v. CIT [1998] 229 ITR 383 (SC)\" This justice-oriented approach has earlier been ordained in CIT v. Shelly Products [2003] 29 Тахтап 271/261 ITR 367 (SC) also. The aforesaid principle can also be applied here”. Sim…

A.G.T. ELECTRONICS LTD.,COIMBATORE vs. ADIT, CPC, , BENGALURU

In the result, the appeal of the assessee is allowed

ITA 2767/CHNY/2024[2018-19]Status: DisposedITAT Chennai17 Jun 2025AY 2018-19

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble S.R. Raghunathaआयकर अपील सं./ Ita No.2767/Chny/2024 िनधा8रण वष8 /Assessment Year: 2018-19

For Appellant: Shri S. Sridhar, Advocate (Erode)For Respondent: Ms. R. Anitha, Addl. CIT
Section 139(9)Section 143(1)Section 143(2)Section 143(3)Section 264Section 44A

…Service Tax, GST etc for the purposes of the prima-facie adjustment u/s 143(1) of the Act, the assessee has put reliance on the following orders of the Hon’ble Courts/Tribunal: AGT Electronics Ltd. :- 11 -: (i) State of A.P. Vs A.P. Paper Mills Ltd. [(2005) 1 SCC 719] (ii) State of Andhra Vs Shree Bajranga Jute Mill Ltd. [AIR 1955 AP 241] (iii) DCCT Vs Krishnaswamy Mudaliar and Sons [AIR 1954 Mad 8561] (iv) DIT-I Vs Mitchel Drilling International (P) Ltd. 380 ITR 130 (Delhi) (v) DIT-I Vs Schlumberger Asia Services Ltd. (2019) 414 1 (Uttarakhand) (vi) Eni India Ltd Vs JCIT, [2020] 116 taxmann.com 974 (Delhi-Trib…

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 144BSection 144CSection 68

…s in the assessment order, then AO may kindly be directed to incorporate DRP directions / OGE of TPO. (N) It is humbly submitted that the Hon'ble Supreme Court in several judgment including the seminal judgment in the case of Shyam Lal Murari and other (1976) 1 SCC 719 has repeatedly held that the prejudice caused should be the main factor in deciding the issues. Infact, the Hon'ble High Court of Bombay in the recent case of Income Tax Appeal no. 302 of 2002 in Veena Estate vis CIT, Mumbai City -IX, (11-Jan-2024) (copy enclosed) while deciding about the issue of Penalty order Vis 271(1)(C) becomes void as the AO…

PG 1 NOCHIKUTTAI PRIMARY AGRICULTURAL COOP BANK LTD,NOCHIKUTTAI vs. INCOME TAX OFFICER, ERODE

In the result, appeal filed by the assessee is allowed for statistical

ITA 1498/CHNY/2023[2018-19]Status: DisposedITAT Chennai10 May 2024AY 2018-19

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.1498/Chny/2023 िनधा"रण वष"/Assessment Year: 2018-19 V. M/S.Pg 1 Nochikuttai Primary – The Income Tax Officer, Agricultural Co-Op. Bank Ltd., Ward-2(5), No.489, Punjai Puliampatti Road, Erode. Nochikuttai, Sathyamangalam, Erode-638 459. [Pan: Aaaap 1806 C] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri R. Shriram AdhethyenFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(1)Section 143(1)(a)Section 80

…Supreme Court - “… Rules of procedure cannot be a tool to circumvent the justice. In fact, the Rules are laid to help for speedy justice … Technical defects in petition are curable…..”. 6. In the state of Punjab v. Shamlal Murari AIR 1976 SC 1177 = (1976) 1 SCC 719, wherein, … the Hon’ble Supreme Court observed that “procedural law is not to be a tyrant but a servant, not an obstruction but an aid to justice. Procedural prescriptions are the hand-mad and not the mistress, a lubricant, not a resistant in the administration of justice”. ITA No.1498/Chny/2023 for AY 2018-19 M/s.PG 1 Nochikuttai Primary Agricult…

AERO CLUB,NEW DELHI vs. ACIT, CENTRAL CIRCLE-49(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2957/DEL/2022[2018-19]Status: DisposedITAT Delhi09 Aug 2023AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Pradip Dinodia, CA &For Respondent: Sh. Rajesh Kumar, CIT DR
Section 139(1)Section 143(3)Section 270A

…der is proved to be passed after the due date. (G) Cases are to be decide on merits then on technicalities Also the undersigned would like to rely on the landmark decision of the Hon'ble Supreme Court of India in the case of Shyam Lai Murari and other (1976) 1 SCC 719 wherein the Hon’ble Supreme Court has clearly mentioned that the Courts are supposed to decide the cases on merits and not on technicalities. In fact the operative part of the order of the Hon’ble Supreme Court being very pertinent is reproduced below: "It is obvious that even taking a stern view, every minor detail in r. 3 cannot carry a compulso…

DCIT, CIRCLE-2(2), NEW DELHI vs. ANANT RAJ LTD., NEW DELHI

The appeal is allowed partly as indicated above

ITA 5238/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Sanjay Goel, CIT-DRFor Respondent: Shri Vinod Kumar Bindal, CA; Ms
Section 143(3)Section 147Section 148Section 50

…not be the handmaid and not the mistress of legal justice and cause of justice should not be subservient to the rules of procedure and placed reliance on the following judgments: a) Kailash v. Nankhu [2005] 4 SCC 480; State of Punjab v. ShamlalMurari [1976] 1 SCC 719 b) Sushil Kumar Sen v. State of Bihar, (1975) 1 SCC 774 are pertinent: (SCC p. 777, paras 5-6 c) State of Punjab v. ShamlalMurari, (1976) 1 SCC 719 d) GhanshyamDass v. Dominion of India, (1984) 3 SCC 46, e) SardarAmarjit Singh Kalra v. Pramod Gupta, [2003] 3 SCC 272. 54. The AR further submitted that if this matter is decided on mere technicalities…

Showing 1–20 of 27 · Page 1 of 2

Further, in State of Punjab v. Shyamalal Murari & Sons. (1 SCC 719) — Cited in 27 Judgments | BharatTax