Commissioner Of Income Tax-Il, Chandigarh v. Brinda Chadha
High Court
20 Jan 2016 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Commissioner Of Income Tax-Il, Chandigarh v. Brinda Chadha
Date of order
20 Jan 2016
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Commissioner Of Income Tax-Il, Chandigarh v. Brinda Chadha, 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 HARYANA AT CHANDIGARHwhe ae al
ITA No. 595 of 2010 (O&M)Date of decision: 20.01.2016
Commissioner of Income Tax-Il, Chandigarh
..Appellant
Vs.
Brinda Chadha
...Kespondent
CORAM:HON'BLE MR. JUSTICK AJAY KUMAR MITTALHON'BLE MRS. JUSTICEK RAJ RAHUL GAR
Present :Ms. Urvashi Dhugga, Advocate for the appellant-revenue.
Mr. Sanjay Bansal, Sr. Advocate withMr. B.M. Monga, Advocate &Mr. Rohit Kaura, Advocate for the respondent.
$$$$$
AJAY KUMAR MITTAL, J. (Oral)
Learned counsel for the appellant-revenue states that since thetax effect involved isL14,81,220/, she has instructions to withdraw thepresent appeal in view of the circular No. 21/2015, dated 10.12.2015 issuedby the C.B.D.T., New Delhi. However, she prayed that liberty be granted tothe revenue to file an application for revival of the appeal in case somethingsurvives therein|
Dismissed as withdraw 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 1s being left open to be adjudicated in anappropriate case.|
(AJAY KUMAR MITTAL)JUDGE
2().01.201WdaSse
(RAJ RAHUL GARG)JUDGE
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