In Itc/14/2001 Of Commissioner Of Income Tax v. Shri Pendurti Premchand, the High Court (2013) dismissed 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.
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND
THE HON’BLE SRI JUSTICE SANJAY KUMAR
I.T.C. No.14 of 2001
DATED:29.11.2013
Between:Commissioner of Income Tax,Visakhapatnam.
… Petitioner
And Shri Pendurti Premchand,Visakhapatnam.
….Respondent
THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND
THE HON’BLE SRI JUSTICE SANJAY KUMAR
I.T.C. No.14 of 2001
Order:(per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta)
None appears for the petitioner.
The I.T.C. is accordingly dismissed for default.
_____________________
K.J. SENGUPTA,
CJ
_________________
SANJAY KUMAR, J
29.11.2013
PNB
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