MR. NARESH KUMAR GUPTA,DELHI vs. PR. CIT, DELHI

PDF · subscribers
ITA 3542/DEL/2015Status: DisposedITAT Delhi27 June 2018AY 2010-112 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's petition to withdraw the appeal. The appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee filed a petition to withdraw the appeal, stating that the assessment proceedings had attained finality.

What were the issues?

Whether the appeal should be withdrawn due to the finality of assessment proceedings.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “E”: NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI L.P. SAHU

For Respondent: Ms. Shefali Swaroop, CIT(DR)
Hearing: 27/06/2018

letter dated 4th June, 2018 stating that the order u/s 263/143(3) of the Income Tax Act has already been passed by the assessing officer and case has attained finality. Therefore, the assessee wishes to withdraw the appeal. Ld. DR has no objection.

2.

According the appeal of the assessee is dismissed as withdrawn.

In the result appeal of the assessee is dismissed.

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →