Punjab-Haryana High Court
The Commissioner Of Wealth Tax, Patiala vs Maharaja Amarinder Singh L/H Of Late ... on 10 April, 2019
Author: Krishna Murari
Bench: Krishna Murari
WTA-12-2001 1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH
WTA-12-2001
Date of Decision: April 10, 2019
The Commissioner of Wealth Tax, Patiala
...Appellant
Versus
Maharaja Amarinder Singh L/H of Late Maharaja Yadvindra Singh,
New Moti Bagh Palace, Patiala
...Respondents
CORAM: HON'BLE MR. JUSTICE KRISHNA MURARI,
CHIEF JUSTICE.
HON'BLE MR. JUSTICE ARUN PALLI, JUDGE.
Present: Mr. Jitin Kohli, Advocate,
for the appellant.
Mr. Alok Mittal, Advocate,
for the respondent.
KRISHNA MURARI, C.J. (ORAL)
Learned counsel for the appellant-revenue states that since the tax effect involved is less than Rs. 50 lacs, he has instructions to withdraw the present appeal in view of Circular No. 03/2018, dated 11.07.2018, issued by the Central Board of Direct Taxes, New Delhi. However, he has prayed that liberty be granted to the revenue to file an application for revival of the appeal in case something survives therein.
1 of 2 ::: Downloaded on - 29-04-2019 07:58:01 ::: WTA-12-2001 2 Dismissed as withdrawn with liberty as prayed for.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.
(KRISHNA MURARI) CHIEF JUSTICE (ARUN PALLI) JUDGE April 10, 2019 Pkapoor Whether Speaking/Reasoned: YES / NO Whether Reportable: YES / NO 2 of 2 ::: Downloaded on - 29-04-2019 07:58:01 :::