Procedural Lapse could not create Hindrance in Deliverance of Justice

 Brief of the Case

The Hon’ble High Court held that Rule 37BA will not apply in this case as there is only minor procedural lapse and procedure is the handmaid of justice, and it cannot be used to hamper the cause of justice.

Facts of the Case

The assessee derived income from the business of erection, commissioning and installation of towers on contract basis. The AO noticed that as per Form 26AS st

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