Punjab-Haryana High Court
Pr. Commissioner Of Income Tax-Ii Ldh vs M/S Hi Tech Land Developers & Builders G T ... on 15 February, 2016
Author: Ajay Kumar Mittal
Bench: Ajay Kumar Mittal
229
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
ITA No.383 of 2015 (O&M)
Date of Decision: 15.02.2016
Pr. Commissioner of Income Tax-2, Ludhiana
. . . Appellant
Versus
M/s High Tech Land Developers and Builders
. . . Respondent
CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL
HON'BLE MRS. JUSTICE RAJ RAHUL GARG
Present: Mr. Zora Singh Klar, Advocate
for the appellant.
Mr. Divya Suri, Advocate
for the respondent.
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Ajay Kumar Mittal, J. (Oral)
Learned counsel for the appellant-revenue states that since the tax effect involved is ` 12,27,500/- 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 Dismissed as withdrawn with liberty as prayed for.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 SACHIN SHARMA 2016.02.16 11:01 I attest to the accuracy and authenticity of this document Chandigarh 2 ITA No.383 of 2015 (O&M) 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 ] JUDGE 15.02.2016 sachin SACHIN SHARMA 2016.02.16 11:01 I attest to the accuracy and authenticity of this document Chandigarh