The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) held that when substantial justice and technical considerations are pitted against each other then the cause of substantial justice shall be preferred. The Two-member bench comprising of Beena Pillai (Judicial member) and Laxmi Prasad Sahu (Accountant member) held that when substantial justice and technical consideration are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested right for injustice being done because of nondeliberate delay
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