Commissioner Of Income Tax Central Kanpur v. Ramesh Batta
High Court
19 Aug 2020 In favour of: Assessee
Forum / Bench
High Court · ukhcucis_pg
Parties
Commissioner Of Income Tax Central Kanpur v. Ramesh Batta
Date of order
19 Aug 2020
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Commissioner Of Income Tax Central Kanpur v. Ramesh Batta, the High Court (2020) dismissed the appeal. The decision went in favour of the assessee.
Decision: In view of the same, the appeal is dismissed as being infructuous.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
Income Tax Appeal No. 32 of 2014
Commissioner of Income Tax Central Kanpur
.…….Appellant
Versus
Ramesh Batta
..….Respondent
Present:
Shri Hari Mohan Bhatia, learned counsel for the appellant. Shri Chetan Joshi, learned counsel for the respondent.
Coram: Hon’ble Ravi Malimath, ACJ.Hon’ble N.S. Dhanik, J.
Hon’ble Ravi Malimath, ACJ. (Oral)
The learned counsels on both sides submit that the appeal has become infructuous in view of the fact that the appeal arises out of an interim order and the final order has since been passed subsequent to filing of this appeal. Aggrieved by the final order, an appeal is filed before this Court.
2. In view of the same, the appeal is dismissed as being infructuous. However, the question of law is kept open for determination in an appropriate case.
(N.S. Dhanik, J.) 19.08.2020 PV
(Ravi Malimath, ACJ.) 19.08.2020
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue