INDRA NARAYAN TRIPATHI,GORAKHPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, RANGE - 02,, GORAKHPUR
In the result, appeal filed by the assessee in ITA
ITA 5/VNS/2020[2014-2015]Status: DisposedITAT Varanasi04 Jul 2022AY 2014-2015
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
For Appellant: Shri Ashutosh BhardwajFor Respondent: Shri A.K. Singh, Sr. D.R
Section 143(2)Section 143(3)Section 143(3)(ii)Section 253(3)Section 253(5)Section 52C(2)
253(3) of the 1961 Act , and we proceed to decide the appeal on merits in accordance with law. It is well settled that if technicalities are pitted against justice, Courts will lean towards advancement of justice, unless malafide is at writ large.
6. The brief facts of the case are that the assessee is an individual and had filed
