DCIT, CENTRAL CIRCLE, SAMBALPUR vs. SRI BAJRANG KUMAR AGRAWAL, SUNDARGARH
In the result, appeal of the revenue is dismissed
ITA 388/CTK/2018[2009-10]Status: DisposedITAT Cuttack14 Jan 2020AY 2009-10
Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2009-2010
For Appellant: Shri S.K.Tulsiyan, ARFor Respondent: Shri S.M.Keshmamat, CIT DR
Section 271Section 292B
section 292B) has been enacted to curtail and negate technical pleas due to any defect, mistake or omission in a notice/summons/return. The provision was enacted by Tax Laws
(Amendment) Act, 1975 with effect from 1st October, 1975. It has a salutary purpose and ensures that technical objection, without substance and when there is effective compliance or compliance with intent