Case Law › High Court › Raj Kumar Wadhwa v. Commissioner Of Inco...

Raj Kumar Wadhwa v. Commissioner Of Income Tax, Patiala

High Court 17 Sep 2014 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

17 Sep 2014

Assessment year(s)

—

Outcome

Allowed

The order — as passed by the High Court

Case summary

In Raj Kumar Wadhwa v. Commissioner Of Income Tax, Patiala, the High Court (2014) allowed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

Section 254 case law →Section 260A case law →

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH ITA No. 193 of 2014 (O&M) Decided on : 17.09.2014 Raj Kumar Wadhwa Versus Commissioner of Income Tax, Patiala . . . Appellant . . . Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MR. JUSTICE FATEH DEEP SINGH PRESENT: Ms. Ranjana Shahi, Advocate for the appellant. **** AJAY KUMAR MITTAL, J. (Oral) The appellant-assessee has approached this Court under Section 260A of the Income Tax Act, 1961 (for brevity 'the Act'), claiming the substantial questions of law referred to in para 14 of the appeal. 2.After arguing for sometime, learned counsel for the appellant submitted that she be allowed to withdraw the present appeal with liberty to the appellant to file an application under Section 254(2) of the Act for rectification of mistake before the Income Tax Appellate Tribunal. 3.Dismissed as withdrawn. It shall, however, be open to the appellant to take recourse to the remedies available to him in accordance with law. (AJAY KUMAR MITTAL) JUDGE September 17, 2014 J.Ram (FATEH DEEP SINGH) JUDGE

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA

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.