Decided On: 21.12.2022 v. Commissioner Of Income Tax (Appeals) & Ors
High Court
21 Dec 2022 In favour of: Assessee
Forum / Bench
High Court · cmis
Parties
Decided On: 21.12.2022 v. Commissioner Of Income Tax (Appeals) & Ors
Date of order
21 Dec 2022
Assessment year(s)
—
Outcome
Allowed
Case summary
In Decided On: 21.12.2022 v. Commissioner Of Income Tax (Appeals) & Ors, the High Court (2022) allowed the appeal. The decision went in favour of the assessee.
Issue: Whether approved for reporting?[ 1] For the Petitioner : Mr.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF HIMACHAL PRADESH,SHIMLA.
CWP No. 8135 of 2022
Decided on: 21.12.2022
Punjab National Bank…Petitioner
Versus
Commissioner of Income Tax (Appeals) & Ors.
…Respondents
Coram:
Hon’ble Mr. Justice Tarlok Singh Chauhan, Judge.Hon’ble Mr. Justice Virender Singh, Judge.
Whether approved for reporting?[ 1]
For the Petitioner : Mr. Sahil Malhotra, Advocate.
For the Respondents :Mr. Vinay Kuthiala, Sr. Advocate with Mr. Diwan Negi, Advocate.
Tarlok Singh Chauhan, Judge (Oral)
Learned counsel for the petitioner states that heis under instructions not to press the instant petitionprovided liberty is granted to approach competent authority.2.Since the petition is at the threshold andmoreover the request is otherwise innocuous, the same isacceded.
1 Whether reporters of the local papers may be allowed to see the judgment? yes
3.Consequently, the instant petition is disposed ofas not pressed with liberty as aforesaid. It is made clear thatthe time spent in this litigation shall not come in way of thepetitioner to approach the competent authority.
(Tarlok Singh Chauhan) Judge
(Virender Singh) Judge
21[st] December, 2022 (sanjeev)
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