Ita/105/2011 Of Commissioner Of Income Tax Ldh v. M/S A.p. Paper Mills
High Court
15 Feb 2016 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Ita/105/2011 Of Commissioner Of Income Tax Ldh v. M/S A.p. Paper Mills
Date of order
15 Feb 2016
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/105/2011 Of Commissioner Of Income Tax Ldh v. M/S A.p. Paper Mills, 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.
The order — as passed by the High Court
696
IN THE HIGH COURT OF PUNJAB AND HARYANA.AT CHANDIGARH.
ITA No. 105 of 2011 (O&M)
Date of Decision: 15.02.2016
Commissioner of Income Tax (Central), Ludhiana.
... Appellant:
Versus.
M/s A.P. Paper Mills Limited
... Respondent
CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL |HON'BLE MRS. JUSTICE RAJ RAHUL GARG|HON'BLE MRS. JUSTICE RAJ RAHUL GARG|
Present:Mr. Rajesh Sethi, Advocate withMr. Arun Birtwal, Advocate and —Mr. Arun Birtwal, Advocate and —
Ms. Pridhi Jaswinder Sandhu, Advocatefor the appellant.for the appellant.
Mr. Sanjay Bansal, Senior Advocate withMr. B.M. Monga, Advocatefor the respondent.
RRERRR
Ajay Kumar Mittal, J. (Oral)
Learned counsel for the appellant-revenue states that|since the tax effect involved is not more than|418 lacs ne nasinstructions to withdraw the present appeal in view of the circularNo. 21/2015, dated 10.12.2015 issued by the C.B.D.T., New Delhi.However, he prayed that liberty be granted to the revenue to file anapplication for revival of the appeal in case something survives|tnerein.
ITA No. 105 of 2011 (O&M)
DD |Dismissed as withdrawn with liberty as prayed for.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 be affirmation of order of the Tribunal on|merits. Further, the legal Issue as claimed by the revenue Is being|left open to be adjudicated in an appropriate case. —
15.02.2016 ©sacnin
| AJAY AUMAR MITTAL |JUDGE.
[ RAJ RAHUL GARG ]JUDGE|
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