Commissioner Of Income Tax, Delhi vs R K Dhawan
2008 Latest Caselaw 1812 Del

*              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 ?

2. To be referred to Reporters or not ?

3. Whether the judgment should be reported 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 29th April, 2003 passed by the Income Tax Appellate Tribunal

(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 10th 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