M/S MERIDIAN PROMOTERS (P) lTD., vs. DEPUTY COMMISSIONER OF INCOME TAX
In the result, the Appeal is allowed and the order, dated 26
ITTA/157/2019HC Andhra Pradesh17 Oct 2019
Bench: The Commissioner Of Income Tax (Appeal) In Ita.No.0782/Cc-2,Vizag/Cit(A)-
Section 142(1)Section 143(2)Section 260A
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
