Ita/78/2010 Of Commissioner Of Income Tax-I, Chd v. Ranbir Singh And Anr. Lr Of Avtar Singh

I N THE HI GH COURT OF PUNJAB AND HARYANA ATCHANDI GARH --I TA 78 2010 ( O&M) -Dat e of deci si on: 11. 08. 2016 Commi ssi oner of I ncome Tax- 1, Chandi gar h. Ver sus . . . Appel l ant Ranbi r Si ngh and anot her ( LRs of Avt ar Si ngh) . . . Respondent s CORAM: HON’ BLE MR. JUSTI CE S. J. VAZI FDAR, CHI EF JUSTI CEHON’ BLE MR. JUSTI CE DEEPAK SI BAL Pr esent : -Ms. Ur vashi Dhugga, Advocat e,f or t he appel l ant . Mr . Pankaj Jai n, Seni or Advocat e,wi t h Mr . Sachi n Bhar dwaj , Advocat e,Mr . Di vya Sur i , Advocat e,and Mr . Gaur av Mi t t al , Advocat e,f or t he r espondent s.* * * * 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 ` 17, 20, 687/ - ( appr ox. ) ,she 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 ,she pr ayed t hat l i ber t y be gr ant ed t o t he r evenue t o f i l ean appl 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 he appeal 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 11. 08. 2016Amodh Whet her speaki ng/ r easonedYes/ No√Whet her r epor t abl eYes/ No√ Amodh Sharma2016.08.12 11:23I attest to the accuracy andauthenticity of this documentchandigarh ( DEEPAK SI BAL) JUDGE