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 statement, though the total receipts declared by the assessee was Rs. 6,20,99,368/- (as opposed to Rs. 19,08,20,903/-), the TDS claimed was Rs. 1,20,73,097/-. The assessee’s explanation for t...