Pr. Commissioner Of Income Tax-2, Chandigarh v. Hardev Singh Arshi
High Court
21 Feb 2018 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Pr. Commissioner Of Income Tax-2, Chandigarh v. Hardev Singh Arshi
Date of order
21 Feb 2018
Assessment year(s)
2007-08
Outcome
Dismissed
Case summary
In Pr. Commissioner Of Income Tax-2, Chandigarh v. Hardev Singh Arshi, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is, therefore, dismissed.
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
--ITA5092017 (O&M)
-Date of decision: 21.02.2018
Pr. Commissioner of Income Tax-2, Chandigarh
...Appellant
Versus
Hardev Singh Arshi
...Respondent
CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICEHON’BLE MR. JUSTICE AVNEESH JHINGAN
Present:- Ms. Urvashi Dhugga, Advocate,
for the appellant.
* * * *
S.J. VAZIFDAR, C.J. (ORAL)
This is an appeal against the order of the Tribunal upholding the decision of the CIT. The matter pertains to the Assessment Year 2007-08.
2. Ms. Dhugga fairly invites our attention to the judgment of the Supreme Court in Commissioner of Income Tax vs. Balbir Singh Maini, [2017] 398 ITR 531 (SC), which covers the case against the appellant/revenue.
3. The appeal is, therefore, dismissed.
(S.J. VAZIFDAR)
CHIEF JUSTICE
(AVNEESH JHINGAN)
JUDGE
21.02.2018
Amodh
Whether speaking/reasoned Yes/No Whether reportable Yes/No
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue