Commissioner Of Income Tax, Shimla v. Raghunath Singh Thakur

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA ITA No.36 of 2012 Date of decision:10.10.2018 Commissioner of Income Tax, Shimla. …. Appellant. Versus Raghunath Singh Thakur …. Respondent. Coram: The Hon’ble Mr. Justice Sanjay Karol, Judge. The Hon’ble Mr. Justice Sandeep Sharma, Judge. Whether approved for reporting?[1] No. For the Appellant : Mr. Vinay Kuthiala, Senior Advocate with Ms. Vandana Kuthiala, Advocate. with Ms. Vandana Kuthiala, Advocate. For the Respondent :Mr. Vishal Mohan, Mr. Ashwani K. Lal, Mr. Rohan Thakur and Mr. Sushant Keprate, Advocates. Lal, Mr. Rohan Thakur and Mr. Sushant Keprate, Advocates. Sanjay Karol, Judge (Oral) Order dated 30.11.2009, passed by the Commissioner of Income Tax (Appeals), Shimla, H.P., in Appeal No.IT/360/2008-09/Sml, filed by Shri Raghunath Singh Thakur (Annexure P-2), affirmed vide order dated 22.6.2012 by Income Tax Appellate Tribunal, Chandigarh Bench ‘B’, Chandigarh, in ITA No. 152/Chd/2010, titled as The A.C.I.T. Circle Shimla vs. Whether reporters of Local Papers may be allowed to see the judgment? Sh. Raghunath Singh Thakur (Annexure PA), is the subject matter of consideration in the present appeal filed under Section 260-A of the Income Tax Act, 1961. 2. In view of para-5 of Circular No.3 of 2018, dated 11.7.2018, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, appeal is not pressed due to low tax component involved in the appeal. Ordered accordingly. 2. However, it stands clarified that withdrawal of the appeal shall not have any bearing on the outcome/merits of other connected matters, if any. (Sanjay Karol), Judge. October 10, 2018 (KS) (Sandeep Sharma), Judge.