Ita/313/2015 Of Anil Kumar Gupta v. Commissioner Of Income Tax
High Court
13 Oct 2021 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Ita/313/2015 Of Anil Kumar Gupta v. Commissioner Of Income Tax
Date of order
13 Oct 2021
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Ita/313/2015 Of Anil Kumar Gupta v. Commissioner Of Income Tax, the High Court (2021) allowed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH
107-A
CM-10578-CI[-2021 itn/anITA-313-2015 (O&M)Decided on: 13.10.2021
Anil Kumar Gupta
....Appellant
VS)
Commissioner of Income Tax, Gurgaon
...Respondent
CORAM: HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MRS. JUSTICE ALKA SARIN
Present:Mr. Sampath Krishnan, Advocate with
Mr. Samir Rathaur, Advocate
for the applicant-appellant.
KK O
AJAY TEWARI, J.(Oral)
CMF10578FCIIm2021
This is an application praying for withdrawal of the appeal asthe appellant is desirous of availing the benefit of the Scheme Vivad-se-Vishwas Act, 2020.
Notice of the application.
Mr. T.K.Joshi, Senior Standing counsel appears and acceptsnotice of the application on behalf of the non-applicant/respondent andStates that he has no objection if the application is allowed.
For the reasons recorded in the application, the same isallowed and the main case is taken up on Board today itself.
Main case
In view of the averments made in the application bearing
CM10578CII2021>the main case is dimissed as withdrawn withliberty to revive the appeal in case the competent Authority does notaccept the claim of the appellant under the said scheme.
Since the main case has been decided, the pending civilmiscellaneous application, if any, also stands disposed of,
(AJAY TEWARITJUDGE
(ALKA SARIN)JUDGE
13.10.7202anuradha
Whether speaking/reasonedYes/NoWhether reportableYes/No
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.