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The Commissioner Of Income Tax-Iii, Ludhiana v. M/S United Enterprises, Moga

High Court 08 Feb 2016 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

08 Feb 2016

Assessment year(s)

—

Outcome

Dismissed

Case summary

In The Commissioner Of Income Tax-Iii, Ludhiana v. M/S United Enterprises, Moga, 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 CHANDIGARHwhe ae al ITA No. 781 of 2010 (O&M)Date of decision: 08.02.2016 The Commissioner of Income Tax-III, Ludhiana ..Appellant Vs. M/s United Enterprises, Moga ...Kespondent CORAM:HON'BLE MR. JUSTICK AJAY KUMAR MITTALHON'BLE MRS. JUSTICEK RAJ RAHUL GAR Present :Mr. Rajesh Katoch, Advocatefor the appellant. Mr. Sachin Bhardwaj, Advocatefor the respondent. KKKKK AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since thetax effect involved isv10,39,410/-he has instructions to withdraw thepresent appeal in view of the circular No. 21/2015, dated 10.12.2015 issuedby the C.B.D.T., New Delhi. However, he prayed that liberty be granted tothe revenue to file an application for revival of the appeal in case somethingsurvives therein| ? Dismissed as withdrawn with liberty as prayed for. It 1s,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 1s being left open to be adjudicated in anappropriate case.| (AJAY KUMAR MITTAL)JUDGE 08.02.2016WdaSse (RAJ RAHUL GARG)JUDGE

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