COMMISSIONER OF INCOME TAX vs. BIMLA GUPTA

IN THE HIGH COURT OF DELHI AT NEW DELHI #3 ITA 1565/2010 . COMMISSIONER OF INCOME TAX ..... Appellant Through Mr. Sanjeev Sabharwal, Adv. versus . BIMLA GUPTA ..... Respondent Through Mr. S. Krishnan, Adv. . CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN . O R D E R 08.10.2010 . Heard Mr. Sanjeev Sabharwal, learned counsel for the revenue and Mr. S. Krishnan, learned counsel for the assessee. It is submitted by Mr. Sanjeev Sabharwal, learned counsel for the revenue that the controversy involved in this appeal is covered by the decision in Manish Maheshwari v. Asst. Commissioner of Income-Tax and Anr., [2007] 289 ITR 341 (SC). . . In view of the aforesaid, the present appeal is dismissed without any order as to costs. . CHIEF JUSTICE . . MANMOHAN, J OCTOBER 08, 2010 dk . .