Commissioner Of Income Tax, Bathinda v. The Improvement Trust, Bathinda
High Court
22 Jan 2016 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Commissioner Of Income Tax, Bathinda v. The Improvement Trust, Bathinda
Date of order
22 Jan 2016
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax, Bathinda v. The Improvement Trust, Bathinda, 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 HARYANA AT CHANDIGARHwhe ae al
ITA No. 79 of 2006 (O&M)Date of decision: 22.01.2016
Commissioner of Income Tax, Bathinda
..Appellant
Vs.
The Improvement Trust, Bathinda
...Respondent
CORAM:HON'BLE MR. JUSTICK AJAY KUMAR MITTALHON'BLE MRS. JUSTICEK RAJ RAHUL GAR
Present :Mr. G.S. Hooda, Advocate|
for the appellant.
Mr. S. K. Mukhi, Advocatefor the respondent. |
KKKKK
AJAY KUMAR MITTAL, J. (Oral)
Learned counsel for the appellant-revenue states that since thetax effect involved is<a3,22,560/-9he 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, he prayed that liberty be granted tothe revenue to file an application for revival of the appeal in case somethingsurvives therein|
Dismissed as withdraw 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
22.01.2016
WdaSse
(RAJ RAHUL GARG)JUDGE
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