Principal Commissioner Of Income Tax Central Kanpur vs. Rajan Rajesh Kumar
The Appeal stands dismissed without being admitted
ITA/12/2024HC Uttarakhand17 Dec 2025
Bench: This Court Being Aggrieved By The Judgment & Order Dated 08.02.2024, Whereby The Appellate Tribunal Was Pleased To Allow The Appeal Of The Respondent. 3.
For Appellant: Mr. Hari Mohan Bhatia, learned counsel
Section 133ASection 151
2
4.
The case, canvassed by the Assessee before the
Appellate Tribunal, is that there is non-compliance with the
mandatory provisions of Sections 148, 149 and 151 of the
Income Tax Act, 1961; that the appreciation of the materials
by the A.O. is perverse; that the assessee had filed his returns
for the year 2015-16 declaring a total