https://www.taxtmi.com/caselaws?id=62499 The Tribunal allowed the second appeal filed by the assessee, M/s L.N. Export, quashing the assessment under section 158BC(c) due to serious procedural lapses and non-observation of technicalities by the Revenue authorities. The additions made by the Assessing Officer were deemed invalid, emphasizing the importance of adhering to technicalities for ensuring substantial justice and cautioning against whimsical application of the law. en-us Thu, 07 Apr 2005 00:00:00 +0530 Thu, 20 Jan 2011 11:10:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62499 The Tribunal allowed the second appeal filed by the assessee, M/s L.N. Export, quashing the assessment under section 158BC(c) due to serious procedural lapses and non-observation of technicalities by the Revenue authorities. The additions made by the Assessing Officer were deemed invalid, emphasizing the importance of adhering to technicalities for ensuring substantial justice and cautioning against whimsical application of the law. Case-Laws Income Tax Thu, 07 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62499