PRAKASHI UNIYAL,DEHRADUN vs. ITO, KOTDWAR

In the result, appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishia Y 2009-10 Appellant Respondent Ms Praksahi Uniyal The Income Tax Officer F-27 Thdc Colony Vs. Kotdwar Ajabpur Dehradun Pan : Ccxpp8494E ( Appellant ) ( Respondent )

permanent account number. Such notices were issued on 5/11/2012. At all the stages assessee was represented, therefore it cannot be said that no proper opportunity of hearing was granted to the assessee. It was also not shown before us that what prevented assessee to submit before lower authorities. Even before us, no new submissions are made. Therefore

SH. DEVENDRA DUTT PANT,HARIDWAR vs. DCIT , UTTARKAHAND