M/S. B.K. JENA & ASSOCIATES,KUJANG vs. PR. CIT, CUTTACK
In the result, appeal of the assessee stands partly allowed
ITA 365/CTK/2019[2014-15]Status: HeardITAT Cuttack16 Sept 2022AY 2014-15
Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year : 2014-15 M/S. B.K.Jena & Associates, M/S. B.K.Jena & Associates, Vs. Pr. Cit, Cuttack Pr. Cit, Cuttack Rangiagarh, Rangiagarh, Jhimani, Jhimani, Kujang, Kujang, Jagatsinghpur Jagatsinghpur Pan/Gir No. No.Aagfb 4157 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri P.R.Mohanty P.R.Mohanty, Ar Revenue By : Shri M.K.Gautam, Cit ( Cit (Dr) Date Of Hearing : 16/9/ 20 / 2022 Date Of Pronouncement : 16/ /9/2022 O R D E R Per Bench
For Appellant: Shri P.R.MohantyFor Respondent: Shri M.K.Gautam, CIT (
Section 263
167 ITR 471 has also supported the said view. It is also
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Assessment Year : 2014-15
to be mentioned here that the Hon’ble Supreme Court went on further to hold that “ Every day’s delay must be explained” does not mean that a pedantic approach should be made. The doctrine must be applied
