MR. NARENDRA KUMA RBAL,KEONJHAR vs. INCOME TAX OFFICER, KEONJHAR WARD, KEONJHAR
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 178/CTK/2025[2011-12]Status: HeardITAT Cuttack28 May 2025AY 2011-12
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra
Section 143(3)Section 250
sections of the IT Act such as Secs. 274, 273, etc. Keeping in mind the authoritative pronouncement of the Supreme Court, it is an admitted position that the words 'sufficient cause' appearing in sub-s. (5) of s. 253 of the Act should receive a liberal construction so as to advance substantial justice. It must be remembered that in every
