Iapl/20/2016 Of Pr. Commissioner Of Income Tax-Ii Lucknow v. M/S U.p.power Corportion Ltd.ashok Marg Lucknow
High Court
27 Mar 2023 In favour of: Assessee
Forum / Bench
High Court · cishclko
Parties
Iapl/20/2016 Of Pr. Commissioner Of Income Tax-Ii Lucknow v. M/S U.p.power Corportion Ltd.ashok Marg Lucknow
Date of order
27 Mar 2023
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Iapl/20/2016 Of Pr. Commissioner Of Income Tax-Ii Lucknow v. M/S U.p.power Corportion Ltd.ashok Marg Lucknow, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is accordingly dismissed as infructuous.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
Case :- INCOME TAX APPEAL No. - 20 of 2016
Appellant :- Pr. Commissioner Of Income Tax-Ii LucknowRespondent :- M/S U.P.Power Corportion Ltd.Ashok Marg LucknowCounsel for Appellant :- Manish MisraCounsel for Respondent :- Shailesh Verma,Swati Upadhyaya
Hon'ble Rajan Roy,J.Hon'ble Manish Kumar,J.
Sri D.D. Chopra, learned counsel for the contestingrespondent says that the appeal has become infructuousbecause the respondent has taken recourse to the optionunder the Vivad se Vishwas Rules, 2020, which has beenaccepted by the Department. He has placed before theCourt Form 5 & Form 3 in this regard, which are taken onrecord.
The appeal is accordingly dismissed as infructuous.
Order Date :- 27.3.2023Nitesh
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