The Commissioner Of Income Tax, Bathinda v. Rikhi Ram
High Court
24 Oct 2016 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
The Commissioner Of Income Tax, Bathinda v. Rikhi Ram
Date of order
24 Oct 2016
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax, Bathinda v. Rikhi Ram, the High Court (2016) dismissed 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.
The order — as passed by the High Court
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
---CM21656CII2016 in/and
-- ITA4252010
-Date of decision: 24.10.2016
The Commissioner of Income Tax, Bathinda
...Applicant-Appellant
Versus
Rikhi Ram
...Respondent
CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICEHON’BLE MR. JUSTICE DARSHAN SINGH
Present:- Mr. C.S. Singh, Advocate,
for the applicant-appellant.
Mr. Alok Mittal, Advocate, for the respondent.
* * * *
S.J. VAZIFDAR, C.J. (ORAL)
Learned counsel for the appellant-revenue states that since the tax effect involved is below � 20 lacs, he has instructions to withdraw the present appeal in view of the circular No. 21/2015 dated 10.12.2015 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 Dismissed as withdrawn with liberty as prayed for.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.
(S.J. VAZIFDAR)
CHIEF JUSTICE
(DARSHAN SINGH) JUDGE
24.10.2016 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No
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