The Commissioner Of Income Tax-Iii, Ludhiana v. Inder Mohan
High Court
08 Feb 2016 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
The Commissioner Of Income Tax-Iii, Ludhiana v. Inder Mohan
Date of order
08 Feb 2016
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax-Iii, Ludhiana v. Inder Mohan, 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.
IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH
ITA No. 114 of 2009 (O&M)
Decided on : 08.02.2016
The Commissioner of Income Tax-III, Ludhiana
Versus
Inder Mohan
. . . Appellant
. . . Respondent
CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MRS. JUSTICE RAJ RAHUL GARG
PRESENT: Mr. Rajesh Katoch, Advocatefor the appellant-revenue.
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AJAY KUMAR MITTAL, J. (Oral)
Learned counsel for the appellant-revenue states that the tax effectinvolved in the present case is ` 11,84,907/-. He submitted that keeping inview the circular No.21/2015, dated 10.12.2015 issued by the C.B.D.T., NewDelhi, the present appeal may be dismissed as withdrawn. However, liberty begranted to the revenue to file an application for revival of the appeal in casesomething 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2.Dismissed as withdrawn with liberty as prayed for.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
February 08, 2016
J.Ram
(RAJ RAHUL GARG) JUDGE
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