Ita/252/2017 Of Shri Sanjiv Sharma v. Commissioner Of Income Tax, Aayakar Bhawan, Sector 17, Chandigarh
High Court
03 Sep 2021 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Ita/252/2017 Of Shri Sanjiv Sharma v. Commissioner Of Income Tax, Aayakar Bhawan, Sector 17, Chandigarh
Date of order
03 Sep 2021
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Ita/252/2017 Of Shri Sanjiv Sharma v. Commissioner Of Income Tax, Aayakar Bhawan, Sector 17, Chandigarh, the High Court (2021) allowed 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 HARYANA ATCHANDIGARH
105
CM-7784-C [1-202 lin/aITA-252-2017 (O&M)Decided on: 3.9.2021
Shri Sanjiv Sharma
...Appellant
VS)
Commissioner of Income Tax Aaykar Bhawan _....Respondent
CORAM: HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MRS. JUSTICE ALKA SARIN
Present:Mr. Rajiv Sharma, Advocate and
Mr. Rohit Kaura, Advocate
for the applicant-appellant.
AJAY TEWARI, J.(Oral)
KK O
CMF7784;CI]F202
This is an application praying for withdrawal of the appeal asthe appellant is desirous of availing the benefit of the Scheme Vivad-se-Vishwas Act, 2020.
Notice of the application.
Ms. Urvashi Dhugga, Senior Standing Counsel appears andaccepts notice of the application on behalf of the non-applicants/respondents and states that she has no objection if theapplication is allowed.
For the reasons recorded in the application, the same isallowed and the main case is taken up on Board today itself.
Main case
In view of the averments made in the application bearingCMF7784;CI]F202 >the main case is dimissed as withdrawn with liberty
to revive the appeal in case the competent Authority does not accept theclaim of the appellant under the said scheme.
CM-7784-C[[-202 lin/anITA-252-2017 (O&M)
-)|
Since the main case has been decided, the pending civilmiscellaneous application, if any, also stands disposed of,
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