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Commissioner Of Income Tax, Jalandhar-I, Jalandhar v. M/S Sant Rice & General Mills

High Court 25 Jan 2016 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

25 Jan 2016

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Commissioner Of Income Tax, Jalandhar-I, Jalandhar v. M/S Sant Rice & General Mills, 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 CHANDIGARH ITA No. 831 of 2010 (O&M) Decided on : 25.01.2016 Commissioner of Income Tax, Jalandhar-I, Jalandhar Versus M/s Sant Rice & General Mills . . . Appellant . . . Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MRS. JUSTICE RAJ RAHUL GARG PRESENT: Mr. Vivek Sethi, Advocatefor the appellant-revenue. **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since thetax effect involved is ` 6,56,870/-, he 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, he prayed that liberty be granted tothe revenue to file an application for revival of the appeal in case somethingsurvives therein. 2.Dismissed as withdrawn with liberty as prayed for.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 January 25, 2016 J.Ram (RAJ RAHUL GARG) JUDGE

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