Pr. Commissioner Of Income Tax-1 Chandigarh v. Rajinder Chauhan
High Court
31 Oct 2023 In favour of: Revenue
Forum / Bench
High Court · cmis
Parties
Pr. Commissioner Of Income Tax-1 Chandigarh v. Rajinder Chauhan
Date of order
31 Oct 2023
Assessment year(s)
—
Outcome
Allowed
Case summary
In Pr. Commissioner Of Income Tax-1 Chandigarh v. Rajinder Chauhan, the High Court (2023) allowed the appeal. The decision went in favour of the Revenue.
Decision: Accordingly, the appeal is dismissed as withdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA
ITA No.3 of 2023 Decided on: 31[st] October, 2023
______________________________________________________
Pr. Commissioner of Income Tax-1 Chandigarh
…..Appellant
Versus
Rajinder Chauhan
…Respondent
_______________________________________________________
Coram
The Hon’ble Mr. Justice M. S. Ramachandra Rao, Chief Justice The Hon'ble Ms. Justice Jyotsna Rewal Dua, Judge 1Whether approved for reporting?
_____________________________________________________
For the appellant: Mr. Vinay Kuthiala, Sr. Advocate with Ms. Vandana Kuthiala, Advocate.
For the respondent:
None.
M.S.Ramachandra Rao, Chief Justice (Oral)
Counsel for the appellant seeks permission to withdraw the appeal in view of the fact that reply dt. 09.03.2020 filed by the assesse to the show-cause notice dt. 28.02.2020, issued by the Assessment Officer under Section 263 of the Income Tax Act, was not considered while passing the revisional orders dt.19.03.2020 and also in view of the low tax effect. Accordingly, the appeal is dismissed as withdrawn.
2. Pending miscellaneous application(s), if any, also stand
disposed of.
(M. S. Ramachandra Rao)
Chief Justice
October 31, 2023 R.Atal
(Jyotsna Rewal Dua) Judge
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