AMEY JAIN,INDORE vs. OFFICER, INDORE
In the result, appeal of the assessee is allowed
ITA 296/IND/2025[2019-2020]Status: DisposedITAT Indore27 Mar 2026AY 2019-2020
Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year: 2019-20 Amey Jain, Ito 1(1), 127, Anurag Nagar Bh Indore Press Complex, बनाम/ Vijay Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) Pan: Aqbpj1217D Assessee By Shri Harsh Choukse & Shri Kunal Agrawal, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 23.03.2026 Date Of Pronouncement 27.03.2026
Section 194Section 200ASection 201Section 234ESection 253(5)
2 SCC 387
that whenever substantial justice and technical considerations are opposed
to each other, the cause of substantial justice must be preferred by adopting
a justice-oriented approach. Thus, taking into account the facts of case, the
provision of section 253(5) and the decision of Hon’ble Supreme Court, we
take a judicious view, condone delay, admit appeal
