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Punjab-Haryana High Court

Commissioner Of Income Tax, Ldh vs M/S Hero Cycles Ltd., Ldh on 1 July, 2021

Author: Vikas Bahl

Bench: Vikas Bahl

CM-4693-CII-2021 and CM-4694-CII-2021 in/and
ITA-350-2004 (O&M)                                                 -1-

101-A
        IN THE HIGH COURT OF PUNJAB AND HARYANA AT
                       CHANDIGARH

                                                 CM-4693-CII-2021 and
                                                 CM-4694-CII-2021 in/and
                                                 ITA-350-2004 (O&M)
                                                 Date of decision : 01.07.2021

Commissioner of Income Tax-I, Ludhiana

                                                                     ...Appellant

                                        Versus

M/s Hero Cycles Ltd., Ludhiana

                                                                   ...Respondent

CORAM: HON'BLE MR. JUSTICE AJAY TEWARI
       HON'BLE MR. JUSTICE VIKAS BAHL

Present:    Mr. Vaibhav Gupta, Advocate and
            Mr. Sandeep Goyal, Advocate for the applicant-respondent.

            (Through Video Conferencing)

            ****

AJAY TEWARI, J. (ORAL)

CM-4693-CII-2021 This is an application for placing on record Form-3 as Annexure A-4.

For the reasons recorded in the application, the same is allowed. Form-3 (Annexure A-4) is taken on record. CM-4694-CII-2021 This is an application for withdrawal of the appeal in view of the fact that the respondent has opted for Direct Tax Vivad Se Vishwas Scheme with further liberty to revive the same in case the settlement does 1 of 2 ::: Downloaded on - 02-07-2021 20:45:51 ::: CM-4693-CII-2021 and CM-4694-CII-2021 in/and ITA-350-2004 (O&M) -2- not operationalized.

Application is allowed and the main appeal is taken up on Board today itself.

ITA-350-2004 The present appeal stands dismissed as withdrawn with liberty aforesaid.

Since the main case has been dismissed as withdrawn, the pending Civil Miscellaneous Application, if any, also stands dismissed as withdrawn.

(AJAY TEWARI) JUDGE (VIKAS BAHL) JUDGE 01.07.2021 Pawan Whether speaking/reasoned:- Yes/No Whether reportable:- Yes/No 2 of 2 ::: Downloaded on - 02-07-2021 20:45:52 :::