Punjab-Haryana High Court
Cit, Ludhiana vs Veena Garg Sansar Chand Prem Nath, Moga on 8 February, 2016
Author: Ajay Kumar Mittal
Bench: Ajay Kumar Mittal
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
ITA No. 112 of 2009 (O&M)
Decided on : 08.02.2016
The Commissioner of Income Tax-III, Ludhiana
. . . Appellant
Versus
Veena Garg
. . . Respondent
CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL
HON'BLE MRS. JUSTICE RAJ RAHUL GARG
PRESENT: Mr. Rajesh Sethi, Advocate
for the appellant-revenue.
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AJAY KUMAR MITTAL, J. (Oral)
Learned counsel for the appellant-revenue states that since the tax effect involved is ` 12,28,255/-, he has instructions to withdraw the present appeal in view of the circular No.21/2015, dated 10.12.2015 issued by the C.B.D.T., New Delhi. However, he prayed that 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 Dismissed as withdrawn with liberty as prayed for.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
2016.02.09 16:59
I attest to the accuracy and
authenticity of this document
Chandigarh