Commissioner Of Income Tax, Ludhiana-Ll v. Deepinder Singh Ranger

IN THE HIGH COURT OF PUNJAB AND HARYANA.AT CHANDIGARH 3/6Income Tax Appeal No.593 of 2007Date of decision: January 23, 2017 Commissioner of Income Tax, Ludhiana-ll ....Appellant Versus Deepinder Singh Ranger ... Responden CORAM:HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MR. JUSTICE RAMENDRA JAIN Present:Mr. Z.S. Klar, Advocatefor the appellant-Revenue. Ms. Radhika Suri, Sr. Advocate withMs. Rinku Dahiya, Advocatefor therespondent. ## AJAY AUMAR MITTAL, J.(Oral) The appellant-Revenue has approached this Court undersection 260A of the Income Tax Act, 1961 (in short, “the Act’) againstthe order dated 07.07.2005 passed by the Income lax AppellateTribunal, Chandigarh Bench 'B', Chandigarh (in short, ‘the Tribunal’)in ITA No.805/Chandi/2002 for the assessment year 1993-94. 2.Learned counsel for the appellant-Revenue states thatsince the tax effect Involved isa14,.66,6/78/-, he has instructions withdraw the present appeal in view of the Circular No.21/2015,dated 10.12.2015 issued by the Central Board of Direct Taxes,New Delhi. However, he prayed that liberty be granted to theRevenue to file an application for revival of the appeal in casesomething survives therein, 3Dismissed as withdrawn with liberty as prayed for. It Is,however, clarified that withdrawal of the appeal by the RevenueShall not be taken to be affirmation of order of the Tribunal onmerits. Further, the legal issue as claimed by the revenue Is beingleft open to be adjudicated in an appropriate case. (AJAY KUMAR MITTAL)JUDGE January 23, 2017sonia gugnanl (RAMENDRA JAIN)JUDGE Whether speaking/reasoned?Whether reportable’ Yes/NoYes/No