Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S All India Pingalwara Society

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH ITA No. 324 of 2018 Decided on : 20.03.2019 Commissioner of Income Tax (Exemptions), Chandigarh Versus M/s All India Pingalwara Society . . . Appellant(s) . . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MRS. JUSTICE MANJARI NEHRU KAUL PRESENT: Mr. Ajay Aggarwal, Advocate for Mr. Denesh Goyal, Sr. Standing Counsel for the appellant(s). **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since the tax effect involved is `45,31,859/-, he has instructions to withdraw the present appeal in view of the circular No.03/2018, dated 11[th] July, 2018, issued by the C.B.D.T., New Delhi. However, he prayed 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to the revenue to file an application for revival of the appeal in case something survives therein. 2.Dismissed as withdrawn with liberty as prayed for. It is, however, clarified that withdrawal of the appeal by the revenue shall not be taken to be affirmation of order of the Tribunal on merits. Further, the legal issue as claimed by the revenue is being left open to be adjudicated in an appropriate case. (AJAY KUMAR MITTAL)JUDGE March 20, 2019 J.RamWhether speaking/reasoned: Yes/NoWhether Reportable: Yes/No (MANJARI NEHRU KAUL)JUDGE