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

Commissioner Of Income Tax, Faridabad v. Ajay Kumar Mittal, J.(Oral

High Court 18 Jan 2017 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

18 Jan 2017

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Commissioner Of Income Tax, Faridabad v. Ajay Kumar Mittal, J.(Oral, the High Court (2017) 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 CHANDIGARH ITA No.543 of 2006Date of decision: 18.01.2017 Commissioner of Income Tax, Faridabad ....Appellant Versus Smt. Neelam Gupta ....Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE RAMENDRA JAIN Present: - Mr. Tajender K. Joshi, Advocate, for the appellant. AJAY KUMAR MITTAL, J.(ORAL) Learned counsel for the appellant-revenue states that since the taxeffect involved is ` 2 lakh, he has instructions to withdraw the presentappeal in view of circular No.21/2015 dated 10.12.2015 issued by theC.B.D.T., New Delhi. However, he prayed that liberty be granted to therevenue to file an application for revival of the appeal in case somethingsurvives therein. 2.Dismissed as withdrawn with liberty as prayed for.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 be taken tobe affirmation 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 January 18, 2017R.S. (RAMENDRA JAIN)JUDGE Whether speaking/reasoned Yes/No Whether Reportable Yes/No

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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