Layman Samajik Sansthan, Uttar Pradesh vs Assessee on 17 February, 2016
1 ITA NO. 2388/DEL/2014
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ... MEMBER
I.T.A .No.-2388/DEL/2014
(ASSESSMENT YEAR-2005-06)
Layman Samajik Sansthan vs ITO
c/o. Ashok Sharma, Advocate, Chandausi
547, Shakti
tariff entry and that the entry should be read as the layman would road it. He has pleaded that as held in the case ... resin. He has pleaded that the term plastics as understood by the layman and in the trade should be made applicable to the entry under
respondent in the trial Forum. Therefore, mere
allegation of negligence by layman like complainant and her relatives is not
sufficient to hold appellant guilty ... negligence made out by the respondent and her relatives, who simply filed
laymans affidavits and even notes of Dr.Phadnis does not disclose that there
would Sh. Paramdeep Singh give POA to the assessee, a layman, who had no
relation with him, i.e., without any consideration. Then, the payment ... same, or undertook the exercise, being by own
admission, a layman, doing paltry jobs, and a man of no means. The whole
narrative
aforesaid special provisions of the policy and as a layman he was
under the impression that the risk started from the date of commencement ... runs into several
pages and printed in micro print and ordinarily a layman would take cover note
as the policy covering the risk. In this
incorrect description of the address, it can be viewed as a layman's fault.
8. The claim was repudiated vide letter dated 06.11.2013, which ... Learned counsel for the complainant urged that the complainant is a layman and therefore his understanding while filling up the proposal form or receiving
M/S. Pee Aar Securities Ltd., New Delhi vs Dcit, New Delhi on 23 August
provisions of law. It was stated that the assessee a layman cannot know every provision of law. The assessee is supposed to know the business ... Section 269SS / 269T of the Act and assessee who was a layman in the field could not be supposed to know the law. Learned counsel
amendments, even by a
professional what to talk of a poor appellant/layman. Also he was not
5 ITA No. 517/JP/2013
Shri Goverdhan ... Thus, when the CIT(A) herself committed a mistake how a layman can
be expected. A note on the revised ROI, clarification vide letter dated
also pointed out that both technically and legally the substitution of layman's valuation given by the WTO or the Commissioner (Appeals ... made only by accepting the report of the registered valuer. A layman like the WTO could not reject this valuation. In view of Section
