MAHAVIR SINGH,NEW DELHI vs. ITO, WARD-8(2), NEW DELHI
ITA 8602/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Jul 2024AY 2015-16
Bench: SHRI G.S. PANNU, HON'BLE (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)
For Appellant: Shri R.R. Singhla, CAFor Respondent: Shri Anshul, Sr. DR
Section 10(38)Section 127Section 142(1)Section 143(2)Section 143(3)
…ain vs ITO 405 ITR 1 [2018], in WRIT PETITION (CIVIL) No. 11844/2016, wherein vide Order dated 01.06.2018, it has been held that- “37. The view we have taken, finds support from the decision of the Patna High Court in Mahalliram Ramniranjan Das vs. CIT (1985) 156 ITR 885, wherein the decision of Delhi High Court in Kanji Mai & Son's case (supra) was referred to. Reference was also made to the decision of the Supreme Court in Guduthur Bros. vs. ITO (1960) 40 ITR 298 (SC), and the matter was remanded to the authority to continue with the proceedings from the stage irregularity had occurred. It was observed that the…