The Commissioner Of Income Tax, Nagpur v. Smt. Sheela Laxmikant Gupta And Another
2026:BHC-NAG:1175-DB 1 2-CAT-5-2026.odt
IN THE HIGH COURT OF JUDICATURE AT BOMBAY,
NAGPUR BENCH, NAGPUR.
CIVIL APPLICATION (CAT) NO.5 OF 2026 IN INCOME TAX APPEAL NO. 84 OF 2006 THE COMMISSIONER OF INCOME TAX (CENTRAL), NAGPUR Vrs.
SHRI LAXMIKANT GUPTA (DEAD) THROUGH LRS WITH CIVIL APPLICATION (CAT) NO.3 OF 2026 IN INCOME TAX APPEAL NO. 90 OF 2006 THE COMMISSIONER OF INCOME TAX (CENTRAL), NAGPUR Vrs.
SHRI REWASHANKAR PATHAK WITH CIVIL APPLICATION (CAT) NO.4 OF 2026 IN INCOME TAX APPEAL NO. 98 OF 2006 THE COMMISSIONER OF INCOME TAX (CENTRAL), NAGPUR Vrs.
SHRI LAXMIKANT GUPTA (DEAD) THROUGH LRS -------------------------------------------------------------------------------------------------------- Office Notes, Office Memoranda of Court's or Judge's Order Coram, appearances, Court's Orders or directions and Registrar's order --------------------------------------------------------------------------------------------------------- Shri R. R. Dawda, Advocate for respondent in ITL No.90/2006. Shri Anand Parchure, Advocate for appellant in ITL Nos.84/2006, 90/2006 and 98/2006.
Ms. Radhika Bajaj, Advocate for respondent Nos.1-A and 1-B in ITL No.84/2006 and 98/2006 and for respondent Nos.2 and 3 in ITL No.1/2026.
CORAM: ANIL L. PANSARE AND NIVEDITA P. MEHTA, JJ.
DATE : 23/01/2026
2 2-CAT-5-2026.odt 1.
The Appellant - Revenue seeks permission to withdraw the appeal, the tax effect having been below permissible limit, applications are allowed.
2.
Income Tax Appeals are disposed of as withdrawn.
Income Tax Appeal (ITL) No.1/2026 3.
Shri R. R. Dawda, counsel for appellant submits that since the connected appeals i.e. Income Tax Appeals (ITL) Nos.84/2006, 90/2006 and 98/2006 have been withdrawn by the Revenue, nothing survives against the appellant. This argument will be considered at the time of final hearing.
[JUDGE] [JUDGE] Choulwar Signed by: V.M. Choulwar (VMC) Designation: PS To Honourable Judge Date: 23/01/2026 15:19:10