Case Law › High Court › Commissioner Of Income Tax-I, Ludhiana v...

Commissioner Of Income Tax-I, Ludhiana v. Amarjit Singh

High Court 27 Jan 2016 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

27 Jan 2016

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Commissioner Of Income Tax-I, Ludhiana v. Amarjit Singh, 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 HARYANAAT CHANDIGARH ITA No. 319 of 2010 (O&M) Decided on : 27.01.2016 Commissioner of Income Tax-I, Ludhiana Versus Amarjit Singh . . . Appellant . . . Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MRS. JUSTICE RAJ RAHUL GARG PRESENT: Mr. Rajesh Katoch, Advocatefor the appellant-revenue. **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that the tax effectinvolved in the present case is ` 4,46,790/-. He submitted that keeping in viewthe circular No.21/2015, dated 10.12.2015 issued by the C.B.D.T., New Delhi,the present appeal may be dismissed as withdrawn. However, liberty begranted to the revenue to file an application for revival of the appeal in casesomething survives therein. 2.Dismissed as withdrawn with liberty as prayed for.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 beaffirmation 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 27, 2016J.Ram (RAJ RAHUL GARG) JUDGE

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