Iapld/28/2019 Of Principal Commissioner Of Income Tax v. Shri Vijay Kumar Jain
High Court
06 Sep 2021 In favour of: Revenue
Forum / Bench
High Court · cisdb_16012018
Parties
Iapld/28/2019 Of Principal Commissioner Of Income Tax v. Shri Vijay Kumar Jain
Date of order
06 Sep 2021
Assessment year(s)
2011-12
Outcome
Allowed
Case summary
In Iapld/28/2019 Of Principal Commissioner Of Income Tax v. Shri Vijay Kumar Jain, the High Court (2021) allowed the appeal. The decision went in favour of the Revenue.
Decision: In view of that stand, the appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
Case :- INCOME TAX APPEAL DEFECTIVE No. - 28 of 2019
Appellant :- Principal Commissioner Of Income TaxRespondent :- Shri Vijay Kumar JainCounsel for Appellant :- Manu GhildyalCounsel for Respondent :-
Hon'ble Naheed Ara Moonis,J.Hon'ble Saumitra Dayal Singh,J.
Order on delay condonation application no.1 of 2019.
The appeal has been filed with short delay. The delay hasbeen sufficiently explained.
Cause shown is sufficient. Delay in filing the appeal is condoned.
The delay condonation application is allowed.
Order on appeal
Heard Sri Manu Ghildyal, learned counsel for the revenueand learned counsel for the assessee.
The present appeal has been filed against the order dated13.11.2018 passed by Income Tax Appellate Tribunal,Delhi Benches "F", New Delhi in ITA No. 3794/Del/2018(assessment year 2011-12).
At the outset, Sri Manu Ghildyal, learned counsel for therevenue informed that the tax in dispute is below theprescribed limit and monitored by the CBI for the purposeof Section 260A of the Income Tax Act, 1961.
In view of that stand, the appeal is dismissed.
Order Date :- 6.9.2021A.Kr.
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