Shiv Raj Singh Bawa v. Principal Commissioner Of Income Tax-2, Amritsar

IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH Sr. No.103 ITA No.391 of 2019 (O&M)Date of Decision : 03.03.2020 Shiv Raj Singh Bawa ...... Appellant Versus Principal Commissioner of Income Tax-2, Amritsar...... Respondent CORAM: HON'BLE MR.JUSTICE AJAY TEWARTHON'BLE MR.JUSTICEAVNEESH JHINGAN --- Present ;Mr. Jorawar Singh Bhasin, Advocatefor the appellant.--- AJAY TEWARI, J. (ORAL) inThis appeal has been filed against the order passed by theTribunal dated 30.01.2019. 2 Counsel for the petitioner states that he has instructions thatthe appellant wishes to take recourse to the Scheme recently announcednamely Vivad Se Vishwas Scheme but the only fly in the ointment is thatthe said scheme has yet to receive the assent of the President of India. 3In the circumstances, we dismiss the appeal at this stagegiving liberty to the appellant to approach the authorities under the saidscheme and, if necessary to revive the present appeal. However, it isclarified that for the purpose of the said scheme, the appeal would bedeemed to be pending. ITA No.391 of 2019 (O&M) 4Since the main case has been decided, the pending C.M.Application, if any, also stands disposed of. | (AJAY TEWARI )JUDGE March 03, 2020ashish Whether speaking/reasonedWhether Reportable | ( AVNEESH JHINGANJUDGE Yes/NoYes/No