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
20.
The reference to the procedure, which has been
prescribed under Chapter 13, it has been specifically referred
9
by this Court, because apart from the fact, that in the absence
of there being any specific pleading in the written statement
pertaining to the aspect of contributory negligence in order to
attract the finding to be returned by the Tribunal
