Commissioner Of Income Tax (Central), Luaniana v. Mukesh Mittal

IN THE HIGH COURT QF PUNJAB AND HARYANA AT |CHANDIGARH LTA-435-2009 |(O&M)Date of decision:- 28.11.2018 Commissioner of Income Tax (Central), Luaniana .. Appellant Versus Mukesh Mittal .. Respondent CORAM* HON'BLE MR. JUSTICE KRISHNA MURARITCHIEF JUSTICEHON’BLE MR. JUSTICE ARUN PALLI Present:- Ms. Urvashi Dnugga, Advocate, for the appellant. x KK* KRISHNA MURARI[C.J.(ORAL) Learned counsel for the appellant-revenue states that|since the tax effect involved is23,46,930/-, she has instructionsto withdraw the present appeal in view of Circular No. 03/2018,dated 11.07.2018 issued by the Central Board of Direct Taxes, New|Delhi. However, she has prayea 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to the|revenue to file an application for revival of the appeal in case.something survives therein. 2.|Dismissed as withdrawn with Liberty as prayed Tor. It 1s, however, Clarified that withdrawal of the appeal by the revenue|snall not pe taken to be affirmation of order of the Tribunal on merits. Further, the legal issue as claimed by the revenue 1s beingleft open to be adjudicated 1n an appropriate case. (KRISHNA MURART) CHIEF JUSTICE | (ARUN PALLT) JUDGE 29.11.2018 Anodh| Wnetner s)eakin0/reasonedYes/No|Whether re)ortableYes/No