NARENDRA KUMAR MISHRA,BHOPAL vs. ITO-3(1), BHOPAL, BHOPAL
Appeal is partly allowed for statistical purpose
ITA 233/IND/2025[2020-21]Status: DisposedITAT Indore27 Feb 2026AY 2020-21
Section 143(3)Section 253(5)
parties to the appeal an\nopportunity of being heard, to pass such orders thereon as the Tribunal\nthinks fit. In the Act, section 63(5)' employs the following words: \"The\nTribunal may, after giving the parties to the appeal, an opportunity of being\nheard, pass such orders therein ... Tribunal can be more closely\nequated to the assessing authority under this Act than, possibly, under any\nother direct tax enactment, under section 63(5) the Tribunal has been\nconferred with an additional power of enhancing the estate duty, from the\nfigure at which it had been originally assessed
