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Ita/271/2018 Of The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Baba Teja Singh Radha Swami Satsung Trust, Amritsar (

High Court 28 May 2019 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

28 May 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Ita/271/2018 Of The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Baba Teja Singh Radha Swami Satsung Trust, Amritsar (, the High Court (2019) 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

IN THE HIGH COURT OF PUNJAB AND HARYANA.AT CHANDIGARH) ITA No. 271 of2018Decided on : 28.05.2079 THECOMMISSIONEROF|INCOMETAX|(EXEMPTIONS),CHANDIGARH... Appellant(s)Versus WS RAJPURA [IMPROVEMENT TRUST | ... Respondent(s) CORAM:HONBLE MR. JUSTICE RAKESH KUMAR JAINHONBLE MR. JUSTICK HARNARESH SINGH GILL Present:Mr. Denesh Goyal, Sr. Standing Counselfor the appellant. FE FE RAKESHKUMAR JAIN, J. (Oral) Learned counsel for the appellant states that since the tax effectinvolved isa49,46,671/-, he has the instructions to withdraw the present appealin view of the circular No.03/2018, dated 11th July, 2018, issued by the}C.B.D.T., New Delhi. However, he has prayed that liberty may be granted to therevenue to file an application for revival of the appeal in case something|survives therein. Dismissed as withdrawn with liberty as prayed for. It is, however, clarified that withdrawal of the appeal by therevenue 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. (RAKESH KUMAR JAIN),JUDGE| May 28, 2019 (HARNARESH SINGH GILL)JUDGE.Whether speaking / reasoned : Yes / No Whether Reportable : Yes / No Ess Kay

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