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
28 Ga, which too, was filed on 8th January, 2013.
10.
What would be important for consideration of this
Appeal would be the stand, which has been taken by the
present appellant, who was impleaded therein as opposite
party No. 3 before the Tribunal, when he has filed the
written statement on 18th December, 2012, being paper
