LAWS(DLH)-2009-4-314

COMMISSIONER OF INCOME TAX Vs. PAWAN GUPTA

Decided On April 15, 2009
COMMISSIONER OF INCOME TAX Appellant
V/S
Pawan Gupta Respondents

JUDGEMENT

(1.) IN this batch of appeals the following substantial questions of law have been framed :

(2.) IT Appeal No. 200 of 2008 entitled CIT vs. Pawan Gupta was taken as the lead matter. This case is part of a batch of 5 other appeals of assessees, all belonging to the same group. The appeal in Pawan Gupta has been preferred against alia pressed by the assessees before the Tribunal were :

(3.) BEFORE the Tribunal, the assessees had pressed into service the decision of the Gauhati High Court in the case of Smt. Bandana Gogoi vs. CIT (2007) 209 CTR (Gau) 31 : (2007) 289 ITR 28 (Gau). The question before the Gauhati High Court was as under :