Pr. Commissioner Of Income Tax (Central), Ludhiana v. Ssh. Gian Chand Gupt

IN THE HIGH COURT OF PUNJAB AND HARYANAATCHANDIGARH CM No. 3649-CI1[-2016 in/andITA No. 343 of 2014 (O&M)Decided on : 18.03.2016 Pr. Commissioner of Income Tax (Central), Ludhiana .. Appellant Versus Ssh. Gian Chand Gupt ... Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MRS. JUSTICE RAJ RAHUL GARG PRESENT: Mr. Rajesh Katoch, Advocate for the appellant.Ms. Rinku Dahiya, Advocatefor the respondent. ---- AJAY KUMAR MITTAL, J. (Oral) Notice of this application. 2 At the asking of the Court, Mr. Rajesh Katoch, Advocate, acceptsnotice on behalf of the non-applicant/appellant. 0At the joint request of learned counsel for the parties the main case istaken up for today. 4Learned counsel for the appellant-revenue states that since the taxeffect involved in the present is - 1/7,6/7,4, the present appeal be dismissedaS Withdrawn in view of the circular No.21/2015, dated 10.12.2015 issued bythe C.B.D.T., New Delhi. However, he prayed that liberty be granted to therevenue to file an application for revival of the appeal in case somethingsurvives therein| 5]Dismissed as withdrawn with liberty as prayed for.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 beaffirmation of order of the Tribunal on merits. Further, the legal issue as claimedby the revenue is being left open to be adjudicated in an appropriate case. (AJAY KUMAR MITTAL)JUDGE March 18, 2016smritl (RAJ RAHUL GARG)JUDGE