Hari Mohan Sarswat vs. DCIT CIRCLE
ITA/42/2015HC Uttarakhand05 Mar 2021
Bench: HON'BLE MR. RAGHVENDRA SINGH CHAUHAN,HON'BLE MR. JUSTICE ALOK KUMAR VERMA
Section 173
14
Rule 3 and 4 of C.P.C., and having not done so, and coupled
with the observation, which has been made by the Tribunal in
its order of 12th September, 2013, that none of the parties
apart from the issues framed on 12th September, 2013, have
not pressed any other issues before the Tribunal.
21.
The question would be, that