Case Law › High Court › Commissioner Of Income Tax, Bathinda v....

Commissioner Of Income Tax, Bathinda v. Madan Lal

High Court 09 Feb 2016 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

09 Feb 2016

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Commissioner Of Income Tax, Bathinda v. Madan Lal, 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.

The order — as passed by the High Court

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH ITA No. 39 of 2010 (O&M)Decided on : 09.02.2016. Commissioner of Income Tax, Bathinda Versus Madan Lal ... Appellant ... Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITIALHON'BLE MRS. JUSTICE RAJ RAHUL GARG PRESENT: Mr. C.S.Singh, Advocate for|Mr. G.S.Hooda, Advocatefor the appellant. **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue candidly admitted thatthe tax effect involved in the present case 1s below420 lacs, and submitted thatin view of the circular No.21/2015, dated 10.12.2015 issued by the C.B.D.T.,New Delhi, the appeal may be dismissed as withdrawn. However, he prayedthat liberty be granted to the revenue to file an application for revival of theappeal in case something survives therein. 2.Dismissed as withdrawn with liberty as prayed for.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 beaffirmation of order of the Tribunal on merits. Further, the legal issue asclaimed by the revenue is being left open to be adjudicated in an appropriateCase. (AJAY KUMAR MITTAL)JUDGE February 09, 2016 smriti (RAJ RAHUL GARG)JUDGE

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