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
195. Section 252 of the Act of 1961 deals with establishment
2025:UHC:11294-DB
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of Appellate Tribunal. Section 253 deals with Appeals to the
Appellate Tribunal.
38.
A bare perusal of the provisions of Section 253,
more particularly sub-section (1) would obviate any further
digression, as it does not provide for any Appeal
