In Ita v. Atul Gupta, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Issue: Wazir, Advocate. i) Whether approved for reporting in Yes/No Law journals etc.: ii) Whether approved for publication in press: Yes/No Learned Counsel for the appellant seeks leave of this Court to withdraw this appeal on the ground that the case of the appellant is covered under the CBDT Circular No...
Decision: The appeal is, accordingly, dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Serial No.27Regular List
HIGH COURT OF JAMMU AND KASHMIRAT JAMMU
ITA No. 01/2018Date of order: 27.12.2018 Principal Commissioner of Income Tax, Jammu Vs. Atul Gupta
Date of order: 27.12.2018
Coram:
HON’BLE THE CHIEF JUSTICEHON’BLE MR. JUSTICE TASHI RABSTAN, JUDGE
Appearance:
For the petitioner/appellant (s) : Mrs. Aruna Thakur, Advocate. For the Respondent(s): Mr. Suraj S. Wazir, Advocate. i) Whether approved for reporting in Yes/No Law journals etc.: ii) Whether approved for publication in press: Yes/No
Learned Counsel for the appellant seeks leave of this Court to withdraw this
appeal on the ground that the case of the appellant is covered under the CBDT Circular No. 3 of 2018 issued by the Central Board of Direct Taxes, New Delhi. The appeal is, accordingly, dismissed as withdrawn.
Jammu 27.12.2018 Tarun
(Tashi Rabstan) (Gita Mittal)
Judge Chief Justice
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