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Commissioner Of Income Tax-Ii, Ludhiana v. M/S Saini Motors, Ludhiana

High Court 02 Feb 2016 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

02 Feb 2016

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Commissioner Of Income Tax-Ii, Ludhiana v. M/S Saini Motors, Ludhiana, 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. 149 of 2004 (O&M)Decided on : 02.02.2016. Commissioner of Income Tax-II, Ludhiana Versus M/s Saini Motors, Ludhiana ... Appellant ... Respondent CORAM:HON'BLE MR. JUSTICE AJAY KUMAR MITIALHON'BLE MRS. JUSTICE RAJ RAHUL GARG PRESENT: Mr. Zora Singh Klar, Advocatefor the appellant. **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since the taxeffect involved is446,531/-, he has instructions to withdraw the present appealin view of the circular No.21/2015, dated 10.12.2015 issued by the C.B.D.T.,New Delhi. However, he prayed that liberty be granted to the revenue to filean application for revival of the appeal in case something survives therein. 2.Dismissed as withdrawn with liberty as prayed for. It 1s,however, clarified that withdrawal of the appeal by the revenue shall not betaken to be affirmation of order of the Tribunal on merits. Further, the legalissue aS Claimed by the revenue is being left open to be adjudicated in anappropriate case. (AJAY KUMAR MITTAL)JUDGE February 02, 2016 smriti (RAJ RAHUL GARG)JUDGE

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