Ita/73/2017 Of Pr. Commissioner Of Income Tax Shimla v. Devi Prasad Gupta
High Court
23 Dec 2021 In favour of: Unclear
Forum / Bench
High Court · cmis
Parties
Ita/73/2017 Of Pr. Commissioner Of Income Tax Shimla v. Devi Prasad Gupta
Date of order
23 Dec 2021
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In Ita/73/2017 Of Pr. Commissioner Of Income Tax Shimla v. Devi Prasad Gupta, the High Court (2021) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA
ON THE 23[rd] DAY OF DECEMBER 2021
BEFORE
HON’BLE MS. JUSTICE SABINA
&
HON’BLE MR. JUSTICE SATYEN VAIDYA
INCOME TAX APPEAL NO. 73 OF 2017
Between:-
PR. COMMISSIONER OF INCOME TAXSHIMLA.
….APPELLANT
(SH. VINAY KUTHIALA, SENIOR ADVOCATE WITH MS. VANDANA KUTHIALA, ADVOCATE)
AND
SH. DEVI PRASAD GUPTA, S/O NOT KNOWN TO THE APPELLANTPROP. M/S SHREE TOOLS, 53, I.A.SHOGHI, DISTT. SHIMLA.
....RESPONDENT
(SH. VISHAL MOHAN, ADVOCATE).
This appeal coming on for hearing this day, Hon’ble
Ms. Justice Sabina, passed the following:
J U D G M E N T
Learned counsel for the appellant submits that he may
be permitted to withdraw the appeal, in view of Circular No. 17 of
2019 dated 8[th] August 2019, as the tax effect is less than Rupeesone crore.
Ordered accordingly.
(Sabina)
Judge
23[rd] December, 2021
(kck)
(Satyen Vaidya)
Judge
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