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
15
of SIDCUL; that the above facts formed the basis for the
A.O.’s reason to believe.
25.
Learned counsel for the revenue/appellant has
placed reliance on several rulings of the Hon’ble Apex Court as
well as of various High Courts.
26.
Learned counsel for the respondent/assessee, apart
from reiterating the contentions canvassed before the Tribunal
regarding non-application