Ita/383/2010 Of Commissioner Of Income Tax Patiala v. Maharaja Amarinder Singh

I N THE HI GH COURT OF PUNJAB AND HARYANA ATCHANDI GARH --I TA 383 2010 ( O&M) -Dat e of deci si on: 21. 09. 2016 The Commi ssi oner of I ncome Tax, Pat i al a Ver sus . . . Appel l ant Mahar aj a Amar i nder Si ngh CORAM: HON’ BLE MR. JUSTI CE S. J. VAZI FDAR, CHI EF JUSTI CEHON’ BLE MR. JUSTI CE DEEPAK SI BAL . . . Respondent Pr esent : -Mr . Zor a Si ngh Kl ar , Advocat e,f or t he appel l ant . Mr . Akshay Bhan, Seni or Advocat e,wi t h Mr . Al ok Mi t t al , Advocat e,and Mr . Amandeep Si ngh Tal war , Advocat e,f or t he r espondent . * * * * S. J. VAZI FDAR, C. J. ( ORAL) Lear ned counsel f or t heappel l ant - r evenue st at es t hatsi nce t he t ax ef f ect i nvol ved i s` 3, 96, 912/ - ( appr ox. ) , he hasi nst r uct i ons t o wi t hdr aw t he pr esentappeal i n vi ew of t he ci r cul arNo. 21/ 2015 dat ed 10. 12. 2015 i ssued by t he C. B. D. T. , New Del hi .However , he pr ayed t hat l i ber t y be gr ant ed t o t he r evenue t o f i l e anappl i cat i on f or r evi val of t he appeal i n case somet hi ng sur vi vest her ei n. 2.Di smi ssed as wi t hdr awn wi t h l i ber t y as pr ayed f or . I t i s,however , cl ar i f i ed t hat wi t hdr awal of t heappeal by t he r evenueshal l not be t aken t o be af f i r mat i on of or der of t he Tr i bunal onmer i t s. Fur t her , t he l egal i ssue as cl ai med by t he r evenue i s bei ngl ef t open t o be adj udi cat ed i n an appr opr i at e case. ( S. J. VAZI FDAR)CHI EF JUSTI CE 21. 09. 2016Amodh Whet her speaki ng/ r easonedWhet her r epor t abl e Yes/ NoYes/ No ( DEEPAK SI BAL)JUDGE