Principal Commissioner Of Income Tax Central Kanpur vs. Rajan Rajesh Kumar
The Appeal stands dismissed without being admitted
ITA/12/2024HC Uttarakhand17 Dec 2025
Bench: This Court Being Aggrieved By The Judgment & Order Dated 08.02.2024, Whereby The Appellate Tribunal Was Pleased To Allow The Appeal Of The Respondent. 3.
For Appellant: Mr. Hari Mohan Bhatia, learned counsel
Section 133ASection 151
260A of the Act of 1961 provides for
Appeals to High Court and a bare reading of sub-sections (1)
& (2) would demonstrate that the Appeals to the High Court
are to arise out of the orders of the Appellate Tribunal. The
Principal Chief Commissioner or Chief Commissioner or the
Principal Commissioner or Commissioner or an assessee
aggrieved
