Pr. Commissioner Of Income Tax (Central), Ludhiana v. Raghav Ahuja

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH ITA No. 216 of 2018 (O&M) Decided on : 30.01.2019 Pr. Commissioner of Income Tax (Central), Ludhiana Versus Raghav Ahuja . . . Appellant(s) . . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MR. JUSTICE HARNARESH SINGH GILL PRESENT: Mr. Rajesh Katoch, Sr. Standing Counselfor the appellant-revenue(s). **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since the tax effect involved is ` 30,08,586/-, he has instructions to withdraw the present appeal in view of the circular No.03/2018, dated 11[th] July, 2018, issued by the C.B.D.T., New Delhi. However, he prayed that liberty be granted to the revenue to file an application for revival of the appeal in case something survives therein. 2.Dismissed as withdrawn with liberty as prayed for. It is, however, clarified that withdrawal of the appeal by the revenue shall not be taken to be affirmation of order of the Tribunal on merits. Further, the legal issue as claimed by the revenue is being left open to be adjudicated in an appropriate case. (AJAY KUMAR MITTAL)JUDGE January 30, 2019 J.Ram (HARNARESH SINGH GILL)JUDGE Whether speaking/reasoned: Yes/NoWhether Reportable: Yes/No