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Case Law Details

Case Name : State Bank of India Vs ITO (ITAT Bangalore)
Related Assessment Year : 2013-14
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State Bank of India Vs ITO TDS (ITAT Bangalore)

The Hon’ble Supreme Court in the case of Collector, Land Acquisition Vs. Mst. Katiji&Ors. 167 ITR 471 has expressed the view that expression “sufficient cause” employed by legislature is adequately elastic to enable the courts to apply the law in a meaningful manner which subserves the ends of justice, for that is the life purpose for the existence of institution of courts. Hence the reasons furnished by the assessee should be considered from the point of view of a re

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