THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , VISAKHAPATNAM vs. HARI PRASAD BHARARIA, VISAKHAPATNAM
In the result, appeal filed by the Revenue as well as C
ITA 532/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam10 Apr 2019AY 2009-10
Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Central Circle-1, Vs. Sri Hari Prasad Bhararia, Visakhapatnam. B-101, Vuda Apartments, Seethammadhara, Visakhapatnam. Pan No. Ablpb 6853 A (Appellant) (Respondent) C.O.No.43/Viz/2019 (Arising Out Of Ita No. 532/Viz/2018) (Asst. Year : 2009-10) Sri Hari Prasad Bhararia, Vs. Acit, Central Circle-1, B-101, Vuda Apartments, Visakhapatnam. Seethammadhara, Visakhapatnam. Pan No. Ablpb 6853 A (Appellant) (Respondent)
For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri D.K. Sonawal – Sr.DR
Section 132Section 153ASection 2(22)(e)Section 271Section 274Section 292Section 292B
292B which came up for discussion in the case of CIT vs.
Jagat
Novel
Exhibitions(P)
Ltd.,(201
3)356
ITR
559(Del),wherein it was held that "The aforesaid provision
(section 2928) has been enacted to curtail and negate
(Sri Hari Prasad Bhararia) technical pleas due to any defect, mistake or omission in a notice/summons/return. The provision