Commissioner Of Income Tax-Ii, Chandigarh v. Sh. Sucha Singh Langah

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.446 of 2010 (O&M)Date of decision: 08.05.2017 Commissioner of Income Tax-II, Chandigarh Versus ....Appellant Sh. Sucha Singh Langah ....Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE RAMENDRA JAIN Present: - Mrs. Urvashi Dhugga, Sr. Standing Counsel, for the appellant.AJAY KUMAR MITTAL, J.(ORAL) Affidavit in terms of order dated 19.04.2017 is filed in Courttoday stating therein that tax effect involved is` 10,67,206/-. The same istaken on record. Learned counsel for the revenue submitted that she may beallowed to withdraw the present appeal in view of the circular No.21/2015,dated 10.12.2015 issued by the C.B.D.T., New Delhi. However, she prayedthat liberty be granted to the revenue to file an application for revival of theappeal in case something survives therein. 2.Dismissed as withdrawn with liberty as prayed for.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 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 May 08, 2017R.S. Ravinder Singh2017.05.10 16:33Whether speaking/reasonedI attest to the accuracy andauthenticity of this documentWhether Reportable (RAMENDRA JAIN)JUDGE Yes/NoYes/No