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
11. More recently, another two-Judge Bench in Rashid Khan
Pathan, In re [Rashid Khan Pathan, In re, (2021) 12 SCC 64 :
(2023) 1 SCC (Cri) 438] held as follows : (SCC p. 68, para 10)
“10. In a country governed by the rule of law, finality of
the judgment is absolutely imperative and great sanctity
is attached to the finality
