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Ita/383/2017 Of Pr.commissioner Of Income -Tax -2 Chd v. Jagdish Mitter # 1458 Sec 42B Chd

High Court 21 Aug 2018 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

21 Aug 2018

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Ita/383/2017 Of Pr.commissioner Of Income -Tax -2 Chd v. Jagdish Mitter # 1458 Sec 42B Chd, the High Court (2018) 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 & HARYANA AT CHANDIGARH ITA-383-2017 (O&M)Date of Decision: 21.8.2018 Principal Commissioner of Income Tax-2, Chandigarh 2 )%3% ...Appellant. Jagdish Mitter ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL.HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Ms. Urvashi Dhugga, Sr. Standing Counsel for the appellant, Mr. S.K. Mukhi, Advocate for the respondent. AJAY KUMAR MITTAL, J. inLearned counsel for the appellant-revenue states that since thetax effect involved isL30,48,009/-, she has instructions to withdraw thepresent appeal in view of Circular No.03/2018, dated 11[th]July, 2018, issuedby the Central Board of Direct Taxes, New Delhi. However, she has prayedthat liberty be granted to the revenue to file an application for revival of theappeal in case something survives therein, ?DDismissed as withdrawn with liberty as prayed for. It is,however, clarified that withdrawal of the appeal by the revenue shall not betaken to be affirmation of order of the Tribunal on merits. Further, the legalissue as Claimed by the revenue is being left open to be adjudicated in anappropriate case.3CM-16990-CII-2018 is also disposed of. (AJAY KUMAR MITTAL)JUDGE August 21, 2018 1>% (AVNEESH JHINGAN)JUDGE Yes/NoYes/No

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