The Commissioner Of Income Tax-Iii, Ludhiana v. Dr. R.l. Narang

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH ITA No. 671 of 2008 (O&M) Decided on : 25.01.2016 The Commissioner of Income Tax-III, Ludhiana Versus Dr. R.L. Narang . . . Appellant . . . Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MRS. JUSTICE RAJ RAHUL GARG PRESENT: Mr. Rajesh Katoch, Advocatefor the appellant-revenue. Mr. S.K. Mukhi, Advocatefor the respondent-assessee. **** AJAY KUMAR MITTAL, J. (Oral) The total addition as depicted in the Assessment Order is to thetune of ` 32,05,000/- and therefore, the tax would be less than ` 20.00 lacs thatis the limit fixed by the C.B.D.T., New Delhi vide Circular No.21/2015, dated10.12.2015. Learned counsel for the appellant-revenue submitted that in viewthereof, the present case is covered and may be dismissed as withdrawn as perthe aforesaid circular. However, liberty be granted to the revenue to file anapplication for revival of the appeal in case something survives therein. 2.Dismissed as withdrawn with liberty as prayed for.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 25, 2016 J.Ram (RAJ RAHUL GARG) JUDGE