In Itr/162/1991 Of Commissioner Of Income Tax v. Manbendra Sah, the High Court (2006) dismissed the appeal. The decision went in favour of the assessee.
Decision: The reference is dismissed for want of prosecution.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Income Tax Reference. No. 99 of 2003 Old No. 162 of 1991 Hon’ble P.C. Verma, J. Hon’ble B.C. Kandpal, J.
None appeared on behalf of the applicant, though called twice. The reference is dismissed for want of prosecution. Interim order, if any, stands vacated.
(B.C.K., J.)
(P.C.V., J.)
06-05-2006 Rajeev Dang
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