Justified claim of assessee cannot be denied by appellate authority by citing procedure as a tool

S. M. Construction Vs NFAC (ITAT Mumbai) ITAT Mumbai held that as and when the CPC has erred while processing the return of an assessee which causes tax liability on an assessee, then lawfully the appellate authorities should not cite procedure as a tool/ruse to deny the just claim of an assessee. Facts- The main grievance of the assessee is against the action of the Ld. CIT(A) dismissing the appeal preferred by the assessee against the action of the CPC which passed the intimation u/s 143(1) of the Income Tax Act, 1961 (hereinafter “the Act”) on the reason that the assessee had filed anot...