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2011 DIGILAW 697 (HP)

Commissioner of Income Tax, Shimla v. Steinle Machine Fabric India

2011-02-26

DEEPAK GUPTA, SANJAY KAROL

body2011
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.