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

Commissioner Of Income Tax-I, Ludhiana v. M/S Bahadur Chand Investment Ltd

High Court 02 Jul 2021 In favour of: Revenue

Forum / Bench

High Court · phhc

Parties

Date of order

02 Jul 2021

Assessment year(s)

—

Outcome

Allowed

Case summary

In Commissioner Of Income Tax-I, Ludhiana v. M/S Bahadur Chand Investment Ltd, the High Court (2021) allowed the appeal. The decision went in favour of the Revenue.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

CM4690CI]2021 and CM4697CI]2021 in/andITAA52015 (O&M) -|- 102-A IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH CM-4690-CI[-2021 andCM-4692-CII[-2021 in/anITA-45-2015 (O&M)Date of decision : 02.07.2021 Commissioner of Income Tax-I, Ludhiana ...Appellant Versus M/s Bahadur Chand Investment Ltd.| ...Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE VIKAS BAHL Present:Mr. Vaibhav Gupta, Advocate and Mr. Sandeep Goyal, Advocate for the applicant-respondent. (Through Video Conferencing) 5555 AJAY TEWARI, J. (ORAL) CMF4690;CI]F202 This is an application for placing on record Form-3 as Annexure A-4. For the reasons recorded in the application, the same isallowed. Form-3 (Annexure A-4) is taken on record. CMF4692;CllF2021 This is an application for withdrawal of the appeal in view ofthe fact that the respondent has opted for Direct Tax Vivad Se VishwasScheme, 2020 with further liberty to revive the same in case the settlement CM4690CI]2021 and CM4697CI]2021 in/andITAA52015 (O&M) -)- does not operationalized. Application is allowed and the main appeal is taken on Board today itself, ITA#&2015 In view of averments made in CM-4692-CII-2021, the presentappeal stands dismissed as withdrawn with liberty aforesaid. Since the main case has been decided, the pending CivilMiscellaneous Application, if any, shall stands disposed of, (AJAY TEWARI)JUDGE 02.07.2021Pawan (VIKAS BAHL)JUDGEH Whether speaking/reasoned:-Yes/NoWhether reportable:-Yes/No

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