Commissioner Of Income Tax vs Dewan Chand Satyapal

Citation : 2012 Latest Caselaw 7356 Del
Judgement Date : 21 December, 2012

Delhi High Court
Commissioner Of Income Tax vs Dewan Chand Satyapal on 21 December, 2012
Author: S.Ravindra Bhat
*      IN THE HIGH COURT OF DELHI AT NEW DELHI

                                       RESERVED ON : 05.12.2012
                                     PRONOUNCED ON: 21.12.2012

+                        ITA NO. 1411/2006

COMMISSIONER OF INCOME TAX                       ..............Appellant

       Through : Sh. Sanjeev Sabharwal, Sr. Standing Counsel
                 with Ms. Gayatri Verma and Sh. Puneet Gupta, Jr.
                 Standing Counsel.

                               Vs.

M/S. DEWAN CHAND SATYAPAL                        ............ Respondent

Through : Sh. M.S. Syali, Sr. Advocate with Sh. Satyen Sethi, Sh. Arta Trana Panda, Ms. Husnal Syali, Sh. Mayank Nagi and Sh. Rahul Sateeja, Advocates.

ITA NO. 1541/2006 COMMISSIONER OF INCOME TAX ..............Appellant Through : Sh. Sanjeev Sabharwal, Sr. Standing Counsel with Ms. Gayatri Verma and Sh. Puneet Gupta, Jr. Standing Counsel.

Vs.

DEWAN CHAND SATYAPAL ............ Respondent Through : Sh. M.S. Syali, Sr. Advocate with Sh. Satyen Sethi, Sh. Arta Trana Panda, Ms. Husnal Syali, Sh. Mayank Nagi and Sh. Rahul Sateeja, Advocates.

ITA Nos.1411 & 1541/06 Page 1 CORAM:

MR. JUSTICE S. RAVINDRA BHAT MR. JUSTICE R.V. EASWAR MR. JUSTICE S.RAVINDRA BHAT %

1. The present appeals are allowed in view of the separate judgment passed today in ITA No.87/2003 titled Commissioner of Income Tax Vs. M/s Dewan Chand Satyapal.

S. RAVINDRA BHAT (JUDGE) R.V. EASWAR (JUDGE) December 21, 2012 ITA Nos.1411 & 1541/06 Page 2