The Commissioner Of Income Tax vs J.B.Roy
2012 Latest Caselaw 6140 Del

*            IN THE HIGH COURT OF DELHI AT NEW DELHI

                                                Reserved on : 4th October, 2012
%                                      Date of Decision : 11th October, 2012

+      ITA 411/2006
+      ITA 413/2006
+      ITA 439/2006
+      ITA 440/2006


       THE COMMISSIONER OF INCOME TAX                   ..... Appellant

                       versus

       J.B.ROY                                          ..... Respondent

+      ITA 235/2006
       COMMISSIONER OF INCOME TAX ARA                    ..... Appellant
                       versus
       J.B.ROY                                          ..... Respondent
+      ITA 410/2006
+      ITA 436/2006

       COMMISSIONER OF INCOME TAX                       ..... Appellant
                       versus
       OP SRIVASTAVA                                    ..... Respondent
+      ITA 238/2006

       COMMISSIONER OF INCOME TAX DEL                    ..... Appellant

                       versus

       MR.J.B.ROY                                       ..... Respondent

Presence :     Mr. Kamal Sawhney, Sr. Standing counsel for the appellant.

Mr. S. Ganesh, Sr. Advocate with Mr.Satyen Sethi, and Mr. Arta Trana Panda, Advs. for the respondent in ITA No.1114/2005.

Mr.Percy J. Pardiwalla, Sr. Advocate with Mr.Satyen Sethi, and Mr. Arta Trana Panda, Advs. for the respondent in ITA No.235, 410, 411, 413, 436, 439, 440 & 238/2006.

CORAM:

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

R.V. EASWAR, J.:

For orders see ITA No.1114/2005.

(R.V. EASWAR) JUDGE

(S. RAVINDRA BHAT) JUDGE OCTOBER 11, 2012 gm