Punjab-Haryana High Court
Pr. Commissioner Of Income Tax-2 ... vs Surinder Kumar Singal on 30 January, 2017
Bench: Ajay Kumar Mittal, Ramendra Jain
IN THE HIGH COURT OF PUNJAB AND HARYANA,
AT CHANDIGARH
103
ITA-406-2016 (O&M)
Decided on : 30.01.2017
The Pr. Commissioner of Income Tax-I, Chandigarh
... Petitioner
Versus
Sh.Surinder Kumar Singal
.. Respondents
CORAM : HON'BLE MR.JUSTICE AJAY KUMAR MITTAL
HON'BLE MR.JUSTICE RAMENDRA JAIN
Present : Ms.Urvashi Dhugga, Advocate
for the appellant.
Ajay Kumar Mittal, J. (Oral)
A perusal of the record shows that the tax effect involved in the present case is ` 32,630/-. In view of the order of the Apex Court in 'Commissioner of Income Tax Vs. Dhanalekshmi Bank Lt., [2015] 373 ITR 526 (SC)', where the Supreme Court had dismissed the appeal without going into the merits of the appeal due to low tax effect leaving the question of law open, the present appeal is dismissed. It is, however, clarified that dismissal of the appeal 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
30.01.2017 [ Ramendra Jain ]
sd Judge
Whether speaking/reasoned : Yes/No
Whether Reportable : Yes/No
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