Commissioner Of Income Tax (Central), Ludhiana v. M/S Dr. Puran Chand Medical Charitable Trust,Yamuna Nagar

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH ITA No. 195 of 2010 Decided on : 01.02.2016 Commissioner of Income Tax (Central), Ludhiana Versus M/s Dr. Puran Chand Medical Charitable Trust,Yamuna Nagar . . . Appellant . . . Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MRS. JUSTICE RAJ RAHUL GARG PRESENT: Mr. Rajesh Sethi, Sr. Standing Counsel with Mr. Gaurav Kamboj, Advocate for the appellant-revenue. Ms. Radhika Suri, Sr. Advocate with Ms. Rinku Dahiya, Advocate for the respondent-assessee. **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since thetax effect involved is ` 7,58,320/-, he 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tothe revenue to file an application for revival of the appeal in case somethingsurvives therein. 2.Dismissed as withdrawn with liberty as prayed for. It is,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 is being left open to be adjudicated in anappropriate case. (AJAY KUMAR MITTAL) JUDGE February 01, 2016 J.Ram (RAJ RAHUL GARG) JUDGE