Case Law › High Court › Commissioner Of Income Tax, Panchkula v....

Commissioner Of Income Tax, Panchkula v. Shri Shiv Kumar Gupta

High Court 16 Feb 2016 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

16 Feb 2016

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Commissioner Of Income Tax, Panchkula v. Shri Shiv Kumar Gupta, 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. 77 of 2011 (O&MDecided on: 16.02.2016. Commissioner of Income Tax, Panchkula Versus Shri Shiv Kumar Gupta ... Appellant ... Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITIALHON'BLE MRS. JUSTICE RAJ RAHUL GARG PRESENT: Mr. Yogesh Putney, Advocate for|for the appellant. Ms. Rajni Paul, Advocatefor the respondent. )))) AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since the tax effect involved 1sL9,01,246/-, he has instructions to withdraw the presentappeal in view of the circular No.21/2015, dated 10.12.2015 issued by theC.B.D.T., New Delhi. However, he prayed that liberty be granted to therevenue to file an application for revival of the appeal in case somethingsurvives therein| 2.Dismissed as withdrawn with liberty as prayed for.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 be taken to beaffirmation of order of the Tribunal on merits. Further, the legal issue asclaimed by the revenue is being left open to be adjudicated in an appropriateCase. (AJAY KUMAR MITTAL)JUDGE (RAJ RAHUL GARG)JUDGE February 16, 2016 smriti

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