Commissioner of Income Tax, Shimla v. Steinle Machine Fabric India
2011-02-26
DEEPAK GUPTA, SANJAY KAROL
body2011
DigiLaw.ai
JUDGMENT Deepak Gupta, J. In view of the averments made in the supplementary affidavit filed by the appellant pursuant to the directions of this Court dated 1.6.2010, it is apparent that the fresh assessment has been drawn up against the assessee and the assessee has challenged the same in separate proceedings. Therefore, the assessment in these proceedings does not survive and the appeal itself has become infructuous. The appeal is disposed of as having become infructuous.