Principal Commissioner Of Income Tax, Delhi (Central) v. Mr. Ashish Kumar Chaurasia (Huf)

$~13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 168/2022 PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI (CENTRAL) ..... Appellant Through:

Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, Ms. Priya Sarkar, JSCs, Mr. Ujjwal Jain & Mr. Shashank Kesarwani, Advs.

versus MR. ASHISH KUMAR CHAURASIA (HUF) ..... Respondent Through:

Mr. Ved Jain, Mr. Nischay Kantoor & Ms. Soniya Dodeja, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R

% 15.02.2024 Learned counsel for the assessee points out that the jurisdictional Assessing Officer is seated at Kanpur, in the State of Uttar Pradesh.

In view of the aforesaid, and following the judgment of the Supreme Court in Commissioner of Income Tax vs ABC Papers ltd. [2022 SCC OnLine 1036], we find ourselves unable to continue this appeal on our Board.

It shall accordingly stands dismissed with liberty reserved to the The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/12/2024 at 15:43:37

appellant to approach the jurisdictional High Court. We accord the appellant eight weeks' time to move the concerned High Court in this regard.

YASHWANT VARMA, J PURUSHAINDRA KUMAR KAURAV, J FEBRUARY 15, 2024/kk The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/12/2024 at 15:43:37