COMMISSIONER OF INCOME TAX vs. SUNIL GUPTA HUF

IN THE HIGH COURT OF DELHI AT NEW DELHI . 25.10.2010 . Present: Ms. Rashmi Chopra, Adv. for the appellant. . . Mr. S. Krishanan, Adv. for the respondent. . +ITA No.1614/2010 . By the impugned judgment passed by the Income Tax Appellate Tribunal, two appeals were set aside. One appeal was filed by the appellant herein and other by Bimla Gupta. The Revenue, in these circumstances, filed two appeals against both the assessees. Insofar as appeal preferred against Bimla Gupta is concerned, the same has already been decided by this Court vide orders dated 08.10.2010 which was relied upon by the judgment of the Supreme Court in the case of Manish Maheshwari Vs. Asst. Commissioner of Income Tax and Anr. [(2007) 289 ITR 341 (SC)]. For the same reason, this appeal is also dismissed. A.K. SIKRI, J. . SURESH KAIT, J. OCTOBER 25, 2010 pmc . . #5