The Commissioner Of Income Tax, Patiala v. Shri Sarabjit Singh Kandhari
High Court
30 Jul 2018 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
The Commissioner Of Income Tax, Patiala v. Shri Sarabjit Singh Kandhari
Date of order
30 Jul 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax, Patiala v. Shri Sarabjit Singh Kandhari, 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.
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
ITA-330-2015 (O&M) and
X-Obj-265-CII-2016 (O&M)
Date of Decision: 30.7.2018
The Commissioner of Income Tax, Patiala
Versus
...Appellant.
Shri Sarabjit Singh Kandhari
...Respondent.
CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL.HON'BLE MR. JUSTICE AVNEESH JHINGAN.
PRESENT: Mr. Z.S. Klar, Sr. Standing Counsel for the appellant.
Mr. Sachin Bhardwaj, Advocate and
Mr. Divya Suri, Advocate for the respondent.
AJAY KUMAR MITTAL, J.
1.Learned counsel for the appellant-revenue states that since thetax effect involved is ` 27,99,838/-, he has instructions to withdraw thepresent appeal as well as the applications in view of Circular No.03/2018,dated 11[th] July, 2018, issued by the Central Board of Direct Taxes, NewDelhi. However, he has 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2.Dismissed as withdrawn with liberty as prayed for.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 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.
3.Learned counsel for the respondent prays for withdrawal of thecross-objections and the applications filed therewith.4.Ordered accordingly.
(AJAY KUMAR MITTAL) JUDGE
July 30, 2018gbsWhether Speaking/ReasonedYes/NoWhether ReportableYes/No
(AVNEESH JHINGAN) JUDGE
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