Commissioner Of Income Tax, Shimla v. Shri Brij Bihari Lal Butail
High Court
16 Jul 2014 In favour of: Assessee
Forum / Bench
High Court · cmis
Parties
Commissioner Of Income Tax, Shimla v. Shri Brij Bihari Lal Butail
Date of order
16 Jul 2014
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax, Shimla v. Shri Brij Bihari Lal Butail, the High Court (2014) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the appeal is dismissed being not maintainable alongwith all pending applications.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA
ITA No. 32 of 2009
Decided on: 16.07.2014
Commissioner of Income Tax, Shimla
…Appellant.
Versus
Shri Brij Bihari Lal Butail
…Respondent.
Coram
The Hon’ble Mr. Justice Mansoor Ahmad Mir, Chief Justice.The Hon'ble Mr. Justice Tarlok Singh Chauhan, Judge.Whether approved for reporting?
For the appellant: Mr. Vinay Kuthiala, Senior Advocate, with Ms. Vandana Kuthiala, Advocate.
For the respondent:Mr. Rohit Sud & Mr. Vijay Verma, Advocates.
Mansoor Ahmad Mir, Chief Justice(Oral)
In view of CBDT Instruction No. 5/2008, dated 15[th] May, 2008, read with the judgment rendered by a Division Bench of this Court in ITA No. 63 of 2006, titled as Commissioner of Income Tax versus M/s. Gulshan Electric Store, dated 18[th] November, 2009, this appeal is not maintainable. Accordingly, the appeal is dismissed being not maintainable alongwith all pending applications.
(Mansoor Ahmad Mir) Chief Justice
(Tarlok Singh Chauhan) Judge
( rajni )
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