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
Sections 147 to 151 are
subject to judicial review.
47.
In that view and in view of the fact that it is no
more res integra that the settled law in this regard being
reflection of application of mind, this Court can safely conclude
that the law-makers and the Parliament did not deem it
necessary to vest