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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

nature of the said provision. If it was the opinion of the law-makers that the proposal is capable of being re-presented or re-visited multiple times and if it was the opinion of the law-makers that it is merely and a sheer administrative action, the law-makers would have certainly provided for the same