In Revenue v. R.k.dhawan, the High Court (2008) allowed the appeal. The decision went in favour of the Revenue.
Decision: In view of the fact that we have dismissed the appeal of the Revenue arising from order dated 10[th]December, 2002 passed by the Tribunal in ITA No.2994/Del/95; the present appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
* THE HIGH COURT OF DELHI AT NEW DELHI
Judgment reserved on : 25.09.2008 % Judgment delivered on : 03.10.2008
+ ITA 63/2004
COMMISSIONER OF INCOME TAX DELHI
..... Revenue
versus
R.K.DHAWAN
..... Respondent
Advocates who appeared in this case:For the Revenue : Mr .R.D.Jolly For the Respondent : Mr Hemant KrChaudhary
CORAM :- HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE RAJIV SHAKDHER
1. Whether the Reporters of local papers may be allowed to see the judgment ? be allowed to see the judgment ?
2. To be referred to Reporters or not ?
3. Whether the judgment should be reported in the Digest ? in the Digest ?
RAJIV SHAKDHER, J
1. This is an appeal under Section 260A of the Income Tax Act, 1961
(hereinafter referred to as “the Act”) preferred by the Revenue against the
judgment dated 29[th ]April, 2003 passed by the Income Tax Appellate Tribunal
ITA No. 63 of 2004 Page 1 of 2
(hereinafter referred to in short as “Tribunal”) in ITA No. 5012/Del/1997 in respect of assessment year 1994-95. In passing the impugned judgment the Tribunal had relied upon its order dated 10[th] December, 2002 passed in ITA No.2994/Del/95, in respect of, assessment year 1992-93. In view of the fact that we have dismissed the appeal of the Revenue arising from order dated 10[th]December, 2002 passed by the Tribunal in ITA No.2994/Del/95; the present appeal is dismissed.
RAJIV SHAKDHER, J
BADAR DURREZ AHMED, J
October 03, 2008 da
ITA No. 63 of 2004 Page 2 of 2
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