Punjab-Haryana High Court
Pr. Commissioner Of Income Tax-2 ... vs M/S Gillard Electronics P Ltd C-132 ... on 14 March, 2017
Bench: Ajay Kumar Mittal, Ramendra Jain
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
213 ITA No.252 of 2016 (O&M)
Date of Decision: March 14, 2017
The Pr. Commissioner of Income Tax-2, Chandigarh ....Appellant
versus
M/s Gillard Electronics Pvt. Ltd. ...Respondent
CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL
HON'BLE MR. JUSTICE RAMENDRA JAIN
*****
Present: Ms. Urvashi Dhugga, Advocate for the appellant-Revenue.
Mr. Sanjay Kumar, Advocate for the respondent.
*****
AJAY KUMAR MITTAL, J. (Oral)
A perusal of the record shows that the tax effect involved in the present case is ` 58,544/-. In view of the order of the Apex Court in 'Commissioner of Income Tax vs. Dhanalekshmi Bank Ltd., [2015] 373 ITR 526 (SC)', where the Supreme Court had dismissed the appeal without going into the merits of the appeal due to low tax effect leaving the question of law open, the present appeal is dismissed. It is, however, clarified that dismissal of the appeal shall not be taken to be affirmation of order of the Tribunal on merits. Further, the legal issue as claimed by the Revenue is being left open to be adjudicated in an appropriate case.
(AJAY KUMAR MITTAL)
JUDGE
(RAMENDRA JAIN)
March 14, 2017 JUDGE
sonia gugnani
Whether speaking/reasoned? Yes/No
Whether reportable? Yes/No
1 of 1
::: Downloaded on - 19-03-2017 16:46:11 :::