M/S MERIDIAN PROMOTERS (P) lTD., vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, the Appeal is allowed and the order, dated 26

Bench: The Commissioner Of Income Tax (Appeal) In Ita.No.0782/Cc-2,Vizag/Cit(A)-

disallowance of 25% of the labor chares is not right in law. There was no gross negligence on the part of the assessee. There was no mala fide intention on the part of the assessee in not preferring the appeal within the period of limitation. When substantial justice and technical consideration are pitted against each other, the cause of substantial

SRI MAHESH GURRAM vs. INCOME TAX OFFICER

Bench: G.NARENDAR,KIRANMAYEE MANDAVA