In Pradeep Kumar Kalbelia v. The Assistant Commissioner Of Income Tax, Patna & Ors, the High Court (2013) allowed 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.
IN THE HIGH COURT OF JHARKHAND AT RANCHI
C.M.P No. 203 of 2013
Pradeep Kumar Kalbelia
Vs.
The Assistant Commissioner of Income Tax, Patna & Ors. -----
CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MRS. JUSTICE JAYA ROY
For the Appellant/Petitioner : JC to Mr.N.K.Pasari For the Respondents : Mr.D.Roshan
------
Dated 25th July, 2013
Heard learned counsel for the parties.
In view of the reasons stated in the application, this C.M.P is
allowed and T.A No.28/2010 is restored to its original number.
(Prakash Tatia, C.J.)
(Jaya Roy, J.)
dey
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