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The Commissioner Of Income Tax-I, Chandigarh v. M/S Jaspal Bhatti Films Pvt. Ltd

High Court 17 Dec 2018 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

17 Dec 2018

Assessment year(s)

—

Outcome

Dismissed

Case summary

In The Commissioner Of Income Tax-I, Chandigarh v. M/S Jaspal Bhatti Films Pvt. Ltd, the High Court (2018) 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

ITA-611-2008 (O&M) IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH ITA-611-2008 (O&M)Date of Decision: December 17, 2018 The Commissioner of Income Tax-I, Chandigarh. ...Appellant Versus M/s Jaspal Bhatti Films Pvt. Ltd....Respondent CORAM:HON’BLE MR. JUSTICE KRISHNA MURARI, CHIEF JUSTICE. HON’BLE MR. JUSTICE ARUN PALLI, JUDGE. Present:Ms. Urvashi Dhugga, Advocate, for the appellant. Mr. Alok Mittal, Advocate, for the respondent. KRISHNA MURARI, C.J.(ORAL) Learned counsel for the appellant-revenue states that since thetax effect involved is Rs. 10,68,649/-, she has instructions to withdraw thepresent appeal in view of Circular No. 03/2018, dated 11.07.2018 issued bythe Central Board of Direct Taxes, New Delhi. However, she has prayedthat liberty be granted to the revenue to file an application for revival of theappeal in case something survives therein. Dismissed as withdrawn with liberty as prayed for. It is,however, clarified that withdrawal of the appeal by the revenue shall not betaken to be affirmation of order of the Tribunal on merits. Further, the legalissue as claimed by the revenue is being left open to be adjudicated in anappropriate case. (KRISHNA MURARI)CHIEF JUSTICE December 17, 2018Pkapoor Whether Speaking/Reasoned:Whether Reportable: (ARUN PALLI)JUDGE YES / NOYES / NO

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