Case Law › High Court › Commissioner Of Income Ltax-I, Chandigar...

Commissioner Of Income Ltax-I, Chandigar v. Arun Gupta

High Court 04 Feb 2016 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

04 Feb 2016

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Commissioner Of Income Ltax-I, Chandigar v. Arun Gupta, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARHwhe ae al ITA No. 824 of 2008 (O&M)Date of decision: 04.02.2016 Commissioner of Income lTax-I, Chandigar ..Appellant Vs. Arun Gupta ...Kespondent CORAM:HON'BLE MR. JUSTICK AJAY KUMAR MITTALHON'BLE MRS. JUSTICEK RAJ RAHUL GAR Present :Ms. Urvashi Dhugga, Advocate for the appellant. Mr. B. M. Monga, Advocate &Mr. Rohit Kaura, Advocatefor the respondent. KK KK AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since thetax effect involved 1s=9.07,018/- she has instructions to withdraw thepresent appeal in view of the circular No. 21/2015, dated 10.12.2015 issuedby the C.B.D.T., New Delhi. However, she prayed that liberty be granted tothe revenue to file an application for revival of the appeal 1n case somethingsurvives therein. ? Dismissed as withdrawn with liberty as prayed for. It 1s,however, clarified that withdrawal of the appeal by the revenue shall not betaken to be affirmation of order of the Tribunal on merits. Further, the legalissue as claimed by the revenue 1s being left open to be adjudicated in anappropriate case.| (AJAY KUMAR MITTAL)JUDGE 04.02.2016WdaSse (RAJ RAHUL GARG)JUDGE

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