In the result, appeal filed by the assessee is partly allowed
Bench: Shri V. Durga Rao
241 (Delhi H.C.) CIT Vrs Rajender Kumar Provision should be interpreted in a fair, just and equitable manner and not in a manner which results in injustice and creates tax liabilities. e) Sai Pushpa Sharda Alliance vs. IT (Pune ITAT) We have come across the judicial pronouncements wherein majority view is that the second proviso to section