‘‘Arth’-Shastri’, well yes Friends, presently, the official twitter handle of our Income Tax Department, is tweeting some insightful tweets with ‘‘Arth’’ as the student and ‘Shastri’ as the guru.

Thus, while penning down this article, ‘‘Arth’’ and ‘Shastri’, came up as a natural choice of characters, for me also, to present some real-life practical case studies, demonstrating the paradox of ‘Procedure Over Substantive Law and Legislative Intent’, widely prevailing and duly evident in the Intimation Orders u/s 143(1), being generated mechanically, by the faceless CPC robot, now a days.

So, ‘Picture’ this….