Ita/309/2013 Of Heritage Projects v. Commissioner Of Income Tax Amritsar & Anr
High Court
03 Sep 2021 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Ita/309/2013 Of Heritage Projects v. Commissioner Of Income Tax Amritsar & Anr
Date of order
03 Sep 2021
Assessment year(s)
—
Outcome
Allowed
Case summary
In Ita/309/2013 Of Heritage Projects v. Commissioner Of Income Tax Amritsar & Anr, 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.
The order — as passed by the High Court
IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH
106
CM-7893-CI[-2021 in/andITA-309-2013 (O&M)Decided on: 3.9.2021
M/s Heritage Projects
....Appellant
VS)
Commissioner of Income Tax Aaykar Bhawan and another |
....Respondents
CORAM: HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MRS. JUSTICE ALKA SARIN
Present:Mr. Salil Kapoor, Advocate and
Mr. Sumit Lalchandani, Advocate
for the applicant-appellant.
AJAY TEWARI, J.(Oral)
KK O
CMF7893;CllF2021
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 with liberty to revive the appeal in case thecompetent Authority does not accept the claim of the appellant under thesaid scheme.
Notice of the application.
Mr. Vivek Sethi, Senior Standing Counsel with Mr. VarunIssar, Junior Standing counsel appears and accepts notice of theapplication on behalf of the non-applicants/respondents and states thathe has no objection if the application is allowed.
For the reasons recorded in the application, the same isallowed and the main case is taken up on Board today itself.
CM-7893-CI[-2021 in/andITA-309-2013 (O&M)
Main case
In view of the averments made in the application bearingCMF7893;CI]F202 >the main case 1s dimissed as withdrawn withabove-said liberty.
Since the main case has been decided, the pending civilmiscellaneous application, if any, also stands disposed of,
(AJAY TEWARITJUDGE
(ALKA SARIN)JUDGE
3.970271anuradha
Whether speaking/reasonedYes/NoWhether reportableYes/No
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue