ITA No. 669/2008

Page 1 of 22

* THE HIGH COURT OF DELHI AT NEW DELHI

Judgment reserved on : 09.01.2009

%

Judgment delivered on : 23.01.2009

ITA No.669/2008

COMMISSIONER OF INCOME TAX

..... Appellant

versus

GUJARAT GUARDIAN LIMITED

..... Respondent

Advocates who appeared in this case:

For the Appellant

:

Ms. Prem Lata Bansal

For the Respondent

:

Ms. Kavita Jha

CORAM :-

HON'BLE MR JUSTICE VIKRAMAJIT SEN

HON'BLE MR JUSTICE RAJIV SHAKDHER

1.

Whether the Reporters of local papers may

be allowed to see the judgment ?

Yes

2.

To be referred to Reporters or not ?

Yes

3.

Whether the judgment should be reported

in the Digest ?

Yes

RAJIV SHAKDHER, J

1. This is an Appeal under Section 260A of the Income Tax Act, 1961

(hereinafter referred to in short as the ‘Act’) against the judgment dated

05.10.2007 passed by the Income Tax Appellate Tribunal (hereinafter

referred to in short as the ‘Tribunal’) in ITA No. 3224/Del/2005 in respect

of the assessment year 1996-97. Before the Tribunal the Revenue as well

as the assessee, filed an appeal