Commissioner Of Income Tax-Viii vs Anupam Sweets
2010 Latest Caselaw 724 Del

*           IN THE HIGH COURT OF DELHI AT NEW DELHI

%                                  Judgment delivered on: 08th February, 2010

+      ITA 216/2009

COMMISSIONER OF INCOME TAX-VIII
CENTRAL REVENUE BUILDING
NEW DELHI                                               .....   Appellant

                                       - versus -


ANUPAM SWEETS
HS-11, KAILASH COLONY
NEW DELHI                                               .....   Respondent

Advocates who appeared in this case:

For the Appellant : Ms Rashmi Chopra For the Respondent : Mr S.R. Wadhwa

CORAM:

HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE SIDDHARTH MRIDUL

1. Whether reporters of local papers may be allowed to see the judgment?

2. To be referred to the Reporter or not?

3. Whether the judgment should be reported in the Digest? .

SIDDHARTH MRIDUL, J

1. The appeal of the Revenue, being ITA No.220 of 2009, directed

against the common order of the Income Tax Appellate Tribunal dated the

31st January, 2008 in IT (SS) A No.185/DEL/2006, whereby the Tribunal

had dismissed the said appeal of the Revenue by holding that no satisfaction

under Section 158 BD of the Income Tax Act, 1961 was recorded by the

Assessing Officer having jurisdiction over the searched person, has already

been dismissed by us by a separate order of even date.

2. Thus, the present appeal of the Revenue, on the merits of the addition

does not survive in view thereof, and is consequently dismissed.

SIDDHARTH MRIDUL, J

BADAR DURREZ AHMED, J FEBRUARY 08, 2010 dn