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The Commissioner Of Income Tax-Ii, Amritsar v. M/S Rajasthan Cement Industries

High Court 27 Jan 2016 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

27 Jan 2016

Assessment year(s)

—

Outcome

Dismissed

Case summary

In The Commissioner Of Income Tax-Ii, Amritsar v. M/S Rajasthan Cement Industries, 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 HARYANAAT CHANDIGARH ITA No. 343 of 2013 Decided on : 27.01.2016 The Commissioner of Income Tax-II, Amritsar Versus M/s Rajasthan Cement Industries . . . Appellant . . . Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MRS. JUSTICE RAJ RAHUL GARG PRESENT: Mr. Denesh Goyal, Advocatefor the appellant-revenue. Mr. Rajiv Sharma, Advocatefor the respondent-assessee. **** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since the taxeffect involved is ` 19,906/-, he has instructions to withdraw the present appealin 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to the revenue to filean application for revival of the appeal in case something survives therein. 2.Dismissed as withdrawn with liberty as prayed for.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 beaffirmation of order of the Tribunal on merits. Further, the legal issue asclaimed by the revenue is being left open to be adjudicated in an appropriatecase. (AJAY KUMAR MITTAL) JUDGE January 27, 2016 J.Ram (RAJ RAHUL GARG) JUDGE

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