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

Commissioner Of Income Tax-Ili, Ludhiana v. M/S Bhatai Brothers Overseas

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

The order — as passed by the High Court

Case summary

In Commissioner Of Income Tax-Ili, Ludhiana v. M/S Bhatai Brothers Overseas, 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.

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARHITA No.98 of 2013 (O&M)Decided on : 02.02.2016 Commissioner of Income Tax-IlI, Ludhiana Versus M/s Bhatai Brothers Overseas ... Appellant ... Respondent CORAM:HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MRS. JUSTICE RAJ RAHUL GARG PRESENT: Mr. Rajesh Katoch, Advocatefor the appellant. ++++ AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that the taxeffect involved in the present case is_L11,03,985/-. He submitted that keepingin view the circular No.21/2015, dated 10.12.2015 issued by the C.B.D.T.,New Delhi, the present appeal may be dismissed as withdrawn.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 be granted to the revenue to file an application for revival of the appealin case something survives therein. 2.Dismissed as withdrawn with liberty as prayed for.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 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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