Commissioner Of Income Tax vs Gujarat Guardian Limited
2009 Latest Caselaw 257 Del

*           THE HIGH COURT OF DELHI AT NEW DELHI

                                 Judgment reserved on : 09.01.2009
%                                Judgment delivered on : 23.01.2009

                           ITA No.699/2008

COMMISSIONER OF INCOME TAX                               ..... Appellant

                                       versus

GUJARAT GUARDIAN LIMITED                                ..... Respondent

Advocates who appeared in this case:

For the Appellant : Ms. Prem Lata Bansal For the Respondent : Ms. Kavita Jha

CORAM :-

HON'BLE MR JUSTICE VIKRAMAJIT SEN 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

This is an Appeal under Section 260A of the Income Tax Act, 1961

(hereinafter referred to in short as the 'Act') against the judgment dated

05.10.2007 passed by the Income Tax Appellate Tribunal (hereinafter

referred to in short as the 'Tribunal') in ITA No. 3157/Del/2005 in respect

of the assessment year 1996-97. In this appeal two questions have been

proposed by the Revenue which had also been proposed, amongst others,

in the connected appeal i.e., ITA No.669/2008. In view of our decision in

ITA No.669/2008, whereby the appeal of the Revenue has been dismissed,

this appeal will suffer the same fate. Consequently, the appeal is

dismissed.

RAJIV SHAKDHER, J

VIKRAMAJIT SEN, J January 23, 2009 da