Pr. Commissioner Of Income Tax (Central), Gurgaon v. M/S Heera Moti Spices Pvt. Ltd

IN THE HIGH CQURT OF PUNJAB AND HARYANA AT CHANDIGARE 109 Income Tax Appeal No.416 of 2017Date of decision: December 13, 2017 Pr. Commissioner of Income Tax (Central), Gurgaon ...Appellant Versus M/s Heera Moti Spices Pvt. Ltd. ...Respondent CORAM:HON BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MR. JUSTICE AMIT RAWAL ''''' Present:Mr. Rajesh sethi, Sr. standing Counsel withMr. Arun Biriwal, Advocate, Mr. Tushar Gera, Advocate and)Ms. Pridhi Jaswinder Sandhu, Aavocate for the appellant. '''''' AJAY KUMAR MITTAL, J.(Oral) 1.Learned Senior Standing Counsel for the appellant-Revenue states that since the tax effect Involved Is“1,83,965/-, he hasinstructions to withdraw the present appeal in view of the circularNo.21/2015, dated 10.12.2015 issued by the C.B.D.1T., New Delni.However, he prayed that liberty be granted to the revenue to file anapplication for revival of the appeal in case something survives therein.2D.Dismissed as withdrawn with liberty as prayed for. It Is,nowever, clarified that witharawal of the appeal by the revenue shall notbe taken to be affirmation of order of the Tribunal on merits. Further, thelegal issue as claimed by the revenue is being left open to beadjudicated in an appropriate case. (AJAY KUMAR MITTAL)JUDGE December 13, 2017 sonia gugnanl (AMIT RAWAL)JUDGE Whether speaking/reasoned? Yes/No Whether reportable? Yes/No