Nirmal Kaur v. Income Tax Officer, Department Amritsar
High Court
28 Dec 2020 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Nirmal Kaur v. Income Tax Officer, Department Amritsar
Date of order
28 Dec 2020
Assessment year(s)
—
Outcome
Allowed
Case summary
In Nirmal Kaur v. Income Tax Officer, Department Amritsar, the High Court (2020) 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 AT CHANDIGARH
CM-10985-CII-2020;CM-10986-CII-2020 in/&ITA-443-2019
Date of Decision:-28.12.2020
NIRMAL KAUR
Versus
… Appellant
INCOME TAX OFFICER, DEPARTMENT AMRITSAR
*****
... Respondent
CORAM:HON'BLE MR. JUSTICE GURVINDER SINGH GILLHON'BLE MR. JUSTICE KARAMJIT SINGH
*****
Present:-Mr. Avneet Singh, Advocatefor the appellant.
Mr. Vivek Sethi, Senior Standing Counsel &
Mr. Varun Issar, Junior Standing Counsel,
for the Income Tax Department.
(Proceedings conducted through video conferencing).
*****
GURVINDER SINGH GILL, J. (Oral)
CM-10985-CII-2020
In view of the reasons mentioned in the application, the same is
allowed and Anenxure A-12 i.e. Form-3 is taken on record subject to alljust exceptions.
: 2 :
CM-10986-CII-2020
In view of the reasons mentioned in the application, the maincase i.e. ITA-443-2019, which is fixed for 8.3.2021 is preponed and is takenon board today.
ITA-443-2019
In view of the specific prayer made in the application i.e. CM-10986-CII-2020 for withdrawal of the main appeal so as to enable thepetitioner to settle the matter in view of the Vivad-Se-Vishwas Act, 2020, theappeal is dismissed as withdraw with liberty aforesaid.
( GURVINDER SINGH GILL) JUDGE
28.12.2020Gaurav Sorot
( KARAMJIT SINGH )JUDGE
Whether reasoned / speaking?Whether reportable?
Yes / NoYes / No
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