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Commissioner Of Income Tax-Ll, Chandigarh v. M/S. Pawan Goods Merchants Company

High Court 23 Feb 2016 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

23 Feb 2016

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Commissioner Of Income Tax-Ll, Chandigarh v. M/S. Pawan Goods Merchants Company, 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 HARYANA AT CHANDIGARH| ITA No.280 of 2010 (O&M)Date of decision: 23.02.2016 Commissioner of Income Tax-ll, Chandigarh . Appellant Vs. M/s. Pawan Goods Merchants Company . Respondent CORAM:HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MRS. JUSTICE RAJ RAHUL GARG Present:Ms. Urvasni Dnugga, Advocate,for the appellant-revenue. KKK K AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that sincethe tax effect involved is.410,00,000/-, 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tothe revenue to file an application for revival of the appeal in casesomething survives therein. 2 |Dismissed as withdrawn with liberty as prayed for.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| 23.02.2016Dinesn (RAJ RAHUL GARG)JUDGE|

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