Punjab-Haryana High Court
Cit, Patiala vs Kiran Rani, Dinesh Goel And Ors on 25 January, 2016
Author: Ajay Kumar Mittal
Bench: Ajay Kumar Mittal
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
ITA No. 506 of 2010
Decided on : 25.01.2016
The Commissioner of Income Tax-I, Chandigarh
. . . Appellant
Versus
Kiran Rani, Denesh Goel & others
. . . Respondents
CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL
HON'BLE MRS. JUSTICE RAJ RAHUL GARG
PRESENT: Ms. Urvashi Dhugga, Advocate
for the appellant-revenue.
Mr. Divya Suri, Advocate and
Mr. Sachin Bhardwaj, Advocate
for the respondent-assessee.
****
AJAY KUMAR MITTAL, J. (Oral)
Learned counsel for the appellant-revenue states that since the tax effect involved is ` 5,15,390/-, she 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, she 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 Dismissed as withdrawn with liberty as prayed for.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)
January 25, 2016 JUDGE
JAWALA RAM J.Ram
2016.02.01 16:37
I attest to the accuracy and
authenticity of this document
Chandigarh