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Smt.Nimmi K. Chhabria, Mumbai vs Dcit Central Circle-47, Mumbai on 30 July, 2019

In the case of Subhash Malik vs. CIT (supra), the Hon'ble Allahabad High Court has held that Rules of limitation are not meant to destroy the rights of the parties rather the idea is that every legal remedy must be kept alive for a fix period of time, therefore, the court's discretion should be exercised in favour of the hearing and not to shut out hearing.
Income Tax Appellate Tribunal - Mumbai Cites 10 - Cited by 0 - Full Document

Sps Educational And Welfare Society, ... vs Dcit, Cpc , Banglore on 31 August, 2022

5. Heard and perused the record. The Ld. Counsel for the Assessee relied upon the judgments/ orders of the Hon'ble Allahabad High Court in the case of Subhash Malik Vs. CIT, Meerut (2010) 325 ITR 243, M/s. Bangalore Metro Rail Corporation Ltd Vs. DCIT, Bangalore in ITA No. 1111/bang/2019 to contend that the ld. CIT(A) has been harsh to apply the stringent provision of limitation without taking into consideration the Page | 3 merit of the ground. Ld DR however, stood with the findings of ld tax authorities below.
Income Tax Appellate Tribunal - Delhi Cites 11 - Cited by 0 - Full Document
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