Ujjawal, Maharani Bagh, Gms Road, Dehradun v. Assistant Commissioner Of Income Tax, Circle-2, Dehradun
High Court
12 Feb 2008 In favour of: Revenue
Forum / Bench
High Court · ukhcucis_pg
Parties
Ujjawal, Maharani Bagh, Gms Road, Dehradun v. Assistant Commissioner Of Income Tax, Circle-2, Dehradun
Date of order
12 Feb 2008
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ujjawal, Maharani Bagh, Gms Road, Dehradun v. Assistant Commissioner Of Income Tax, Circle-2, Dehradun, the High Court (2008) dismissed the appeal. The decision went in favour of the Revenue.
Decision: The appeal is dismissed in limine.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
Special Appeal No. 13 of 2008
Uttarakhand Jal Vidyut Nigam Ltd.,
Ujjawal, Maharani Bagh, GMS Road, Dehradun, Through its Deputy Accounts Officer, Uttarakhand Jal Vidyut Nigam. .......... Appellant
Versus
1. Assistant Commissioner of Income Tax, Circle-2, Dehradun.
2. Commissioner of Income Tax, 13-A, Subhash Road, Dehradun – 248 001. .......... Respondents
Mr. S.K. Posti, Advocate for the appellant. Mr. Arvind Vahishth, Standing Counsel (Income Tax Department) for the respondents.
JUDGMENT
Coram: Hon’ble V.K. Gupta, C.J. Hon’ble J.C.S. Rawat, J.
V.K. GUPTA, C.J. (Oral)
The learned Single Judge has dismissed the writ petition only on the ground that after the issuance of the impugned show-cause notice, the assessment order had been passed and, because of this intervening development, the appellant / assessee had the alternative remedy of filing a statutory appeal.
2. No interference is warranted.
3. The appeal is dismissed in limine.
G
(J.C.S. Rawat, J.) (V.K. Gupta, C.J.) 12.02.2008 12.02.2008
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