Appeal in form No. 35 cannot be dismissed for mere wrong mention of section of assessment order

G-Trans Logistics (India) Pvt. Ltd. Vs Income Tax Officer (ITAT Delhi) CIT(A) dismissed the appeal just on the ground that in Form No.35, the section of assessment order mentioned is 144 instead of 143(3). In his opinion of Ld. CIT(A) this is an incurable defect. Ld. CIT(A) has not specified under which law, it is an incurable defect. On query in this regard, the Ld. DR has shown his inability to refer to any laws in this regard. Be as it may in our considered opinion, when interest of substantial justice is pitted against technicalities, it is always justice that prevails. Accordingly, we rem...