Pr. Commissioner Of Income Tax v. Counsel With Mr. Aditya, Advocate. Versus
High Court
25 Jul 2018 In favour of: Assessee
Forum / Bench
High Court · dhcdb
Parties
Pr. Commissioner Of Income Tax v. Counsel With Mr. Aditya, Advocate. Versus
Date of order
25 Jul 2018
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Pr. Commissioner Of Income Tax v. Counsel With Mr. Aditya, Advocate. Versus, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: Recording the above, the appeal is disposed of.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
$~60
IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 769/2018 and CM No 29469/2018
PR. COMMISSIONER OF INCOME TAX ..... Appellant
Through: Mr. Ashok Manchanda, Sr. Standing Counsel with Mr. Aditya, Advocate. versus Counsel with Mr. Aditya, Advocate. versus
SMT. SALONI NARANG ..... Respondent
Through
CORAM:
HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR
O R D E R
%
25.07.2018
Learned counsel for the Revenue has relied upon the exclusion given
in paragraph 8 of clause 8 of the Circular No. 21/2015, which it is stated, was not noticed by the Tribunal in the impugned order. We feel that proper course for the Revenue is to file an application under Section 254(2) of the Income Tax Act, 1961. Recording the above, the appeal is disposed of. However, if the said application is not entertained or dismissed, the Revenue is entitled to revive the present appeal.
In view of the order passed above, we are not issuing notice on the application for the condonation of delay at this stage.
SANJIV KHANNA, J.
JULY 25, 2018/MR
CHANDER SHEKHAR, J.
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