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Punjab-Haryana High Court

Commissioner Of Income Tax-Ii ... vs M/S Winsome Textile Industries Ltd on 15 February, 2016

Author: Ajay Kumar Mittal

Bench: Ajay Kumar Mittal

                            IN THE HIGH COURT OF PUNJAB AND HARYANA
                                         AT CHANDIGARH

                                                                ITA No. 408 of 2014 (O&M)
                                                                Decided on : 15.02.2016.

           Commissioner of Income Tax-II, Chandigarh
                                                                                    . . . Appellant
                                                       Versus
           M/s Winsome Textile Industries Ltd.
                                                                                  . . . Respondent

           CORAM:               HON'BLE MR. JUSTICE AJAY KUMAR MITTAL
                                HON'BLE MRS. JUSTICE RAJ RAHUL GARG

           PRESENT: Ms. Urvashi Dhugga, Advocate
                    for the appellant.

                                Ms. Radhika Suri, Sr. Advocate with
                                Ms. Rajni Paul, Advocate
                                for the respondent.

                                             ****

           AJAY KUMAR MITTAL, J. (Oral)

Learned counsel for the appellant-revenue states that since the tax effect involved is ` 10,36,865/-, 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 Dismissed as withdrawn with liberty as prayed for.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)
           February 15, 2016                                             JUDGE
           smriti
SMRITI
2016.02.18 11:28
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