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Assistant Commissioner of Income Tax v. Girija Shankar Dutt

Case No: I.T.A. No. 515/PAT/2024
Court: Income Tax Appellate Tribunal Patna Bench Virtual Hearing at Kolkata
Date: 9/9/2024

Parties Involved

appellantAssistant Commissioner of Income Tax, Circle-4, Patna
respondentGirija Shankar Dutt

Facts Summary

This appeal filed by the revenue pertains to the Assessment Year 2017-18 and is directed against the order passed under section 250 of the Income Tax Act, 1961 by the Commissioner of Income-tax (Appeal), NFAC, Delhi dated 21.03.2024. The order arose from the assessment order framed under section 143(3) of the Act by the ACIT, Circle-4, Patna dated 11.12.2019. During the hearing, the CIT, DR submitted an application for withdrawal of the appeal dated 16.08.2024, and the bench dismissed the appeal as withdrawn.

Decision in favour of

Partly Assessee / Partly Revenue

Legal Issues

  • 1. Whether the appeal filed by the revenue should be dismissed as withdrawn?

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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