Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (2005)95TTJ(All.)489
..... vyapar co. ltd (2003) 263 itr 692 (cal). on the basis of the above, the learned standing counsel pointed out that the ao has made extensive enquiries/investigation and had recorded categorical finding to the effect that assessee has not been able to prove the identity of the individuals who have subscribed allegedly in ..... includes the period upto the last date of search warrant executed in your case (as defined under section 158b(a) upto 3.9.96.income-tax office : central circle - ii kanpur in pursuance of the provisions of section 158 (sic) of the it act, 1961, you are requested to prepare a true and correct return ..... authorities must act uninfluenced by procedural technicalities in guarding the public exchequer as well as the taxpayer against undue jeopardy by inflexible interpretation of the procedural laws except where the law puts absolute fetters without leaving any scope for relaxation. it is precisely from that awareness that the provisions of section 292b of the it act, 1961, .....
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