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Punjab-Haryana High Court

Cit, Ludhiana vs Inder Mohan C/O M/S Sansar Chand Prem ... on 8 February, 2016

Author: Ajay Kumar Mittal

Bench: Ajay Kumar Mittal

                                IN THE HIGH COURT OF PUNJAB AND HARYANA
                                             AT CHANDIGARH

                                                                       ITA No. 114 of 2009 (O&M)
                                                                       Decided on : 08.02.2016

              The Commissioner of Income Tax-III, Ludhiana
                                                                                       . . . Appellant
                                                         Versus
              Inder Mohan
                                                                                     . . . Respondent

              CORAM:              HON'BLE MR. JUSTICE AJAY KUMAR MITTAL
                                  HON'BLE MRS. JUSTICE RAJ RAHUL GARG

              PRESENT: Mr. Rajesh Katoch, Advocate
                       for the appellant-revenue.
                                               ****

              AJAY KUMAR MITTAL, J. (Oral)

Learned counsel for the appellant-revenue states that the tax effect involved in the present case is ` 11,84,907/-. He submitted that keeping in view the circular No.21/2015, dated 10.12.2015 issued by the C.B.D.T., New Delhi, the present appeal may be dismissed as withdrawn. However, liberty be granted to the revenue to file an application for revival of the appeal in case something survives therein.

2. Dismissed as withdrawn with liberty as prayed for. It is, however, clarified that withdrawal of the appeal by the revenue 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


                                                                     (RAJ RAHUL GARG)
              February 08, 2016                                            JUDGE
              J.Ram




JAWALA RAM
2016.02.16 16:52
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Chandigarh