In Itr/35/1982 Of The Commissioner Of Income Tax v. M/S New Capital Cinema Nainital, the High Court (2006) dismissed the appeal. The decision went in favour of the assessee.
Decision: Therefore, 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 Revision No. 19 of 2002
(Old No. 35/1982)
Hon’ble P.C. Verma, J. Hon’ble B.C. Kandpal, J.
Case called out twice.
None has appeared on behalf of the
Income Tax to press the reference. Therefore, the reference is dismissed for want of prosecution.
(B.C.K.,J.)
(P.C.V., J.)
22.02.2006 ASWAL
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