Narendra Kumar Mishra, Bhopal vs. ITO-3(1), Bhopal
Appeal is partly allowed for statistical purpose
ITA 233/IND/2025[2020-21]Status: DisposedITAT Indore27 Feb 2026AY 2020-21
Bench: Shri B.M. Biyani
For Appellant: Narendra Kumar Mishra, Bhopal
Section 143(3)Section 253(5)
parties to the appeal an
opportunity of being heard, to pass such orders thereon as the Tribunal
thinks fit. In the Act, section 63(5)' employs the following words: "The
Tribunal may, after giving the parties to the appeal, an opportunity of being
heard, pass such orders therein ... Tribunal can be more closely
equated to the assessing authority under this Act than, possibly, under any
other direct tax enactment, under section 63(5) the Tribunal has been
conferred with an additional power of enhancing the estate duty, from the
figure at which it had been originally assessed
