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Income Tax Officer v. M/S. Kuber Developers

High Court 06 Nov 2017 In favour of: Assessee
Forum / Bench
High Court · cghccisdb
Parties
Income Tax Officer v. M/S. Kuber Developers
Date of order
06 Nov 2017
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In Income Tax Officer v. M/S. Kuber Developers, the High Court (2017) dismissed the appeal. The decision went in favour of the assessee.

Decision: 2.Hence, these appeals are dismissed as withdrawn.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.
HIGH COURT OF CHHATTISGARH, BILASPUR NAFR Tax Case No. 106 of 2017 {Arising out of Order dated 17.01.2017 in ITA No. 154/RPR/2013 by the learned Income Tax Appellate Tribunal, Raipur Bench, Raipur} Income Tax Officer-4, Bhilai, District Durg, Chhattisgarh ---- Appellant Versus M/s. Kuber Developers, 42/3, Nehru Nagar (East) Bhilai, District Durg, Chhattisgarh. ---- Respondent Tax Case No. 107 of 2017 {Arising out of Order dated 17.01.2017 in ITA No. 43/RPR/2016 by the learned Income Tax Appellate Tribunal, Raipur Bench, Raipur} Income Tax Officer-1(3), Bhilai, District Durg, Chhattisgarh ---- Appellant Versus M/s. Kuber Developers, 42/3, Nehru Nagar (East) Bhilai, District Durg, Chhattisgarh. ---- Respondent Tax Case No. 112 of 2017 {Arising out of Order dated 17.01.2017 in ITA No. 44/RPR/2016 by the learned Income Tax Appellate Tribunal, Raipur Bench, Raipur} Income Tax Officer-1(3), Bhilai, District Durg, Chhattisgarh ---- Appellant Versus M/s. Kuber Developers, 42/3, Nehru Nagar (East) Bhilai, District Durg, Chhattisgarh. ---- Respondent For Appellant : Ms. Naushina Ali, Advocate For Respondent : None. Hon'ble Shri Thottathil B. Radhakrishnan, Chief JusticeHon'ble Shri Sharad Kumar Gupta, Judge Judgment on Board Per Thottathil B. Radhakrishnan, Chief Justice 06/11/2017 1.Having perused the materials, we are satisfied that the learned counsel for the Appellant-Revenue is justified in submitting that these appeals are covered as per the judgment of the Supreme Court in Commissioner of Income Tax v. Sarkar Builders; (2015) 7 SCC 579 and therefore,these appeals may be permitted to be withdrawn. 2.Hence, these appeals are dismissed as withdrawn. Sd/- Sd/- (Thottathil B. Radhakrishnan)CHIEF JUSTICE (Sharad Kumar Gupta) JUDGE Amit
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