Not Condoning Delay Amount to Legalising Illegal Order: ITAT Bangalore

Udaya Ravi Arecanut Company Vs ITO (ITAT Bangalore) Principle of Substantial Justice V/s Technical Consideration – Not Condoning Delay Would Amount to Legalising an Illegal Order ITAT Bangalore in the case of Udaya Ravi Arecanut Company V/s ITO  ruled that Govt. cannot retain even a single pie of citizen’s money as tax, when it is not authorised by any law. CPC Bengaluru in Intimation u/s 143(1), disallowed TDS credit partially which was appearing in Form 26AS. Assessee had filed rectification application u/s 154 & was under honest & bona fide belief that outcome would resolve...