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The Pr. Commissioner Of Income Tax-2, Chandigarh v. M/S Grs Healthcare (Pvt.) Ltd

High Court 01 Apr 2019 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

01 Apr 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In The Pr. Commissioner Of Income Tax-2, Chandigarh v. M/S Grs Healthcare (Pvt.) Ltd, the High Court (2019) 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 CQURT OF PUNJAB AND HARYANAAT CHANDIGARH 102 ITA No.325 of 2018 (O&M)Decided on : 01.04.2019 The Pr. Commissioner of Income Tax-2, Chandigarh Versus ... Appellant M/s GRS Healthcare (Pvt.) Ltd. ... Respondent CORAM:HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MRS. JUSTICE MANJARI NEHRU KAUL Present:Mr. Yogesh Putney, Sr. Standing Counsel and.Mr. Ajitesnwar Singh, Advocate for the appellant-Revenue., ---- AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since the taxeffect Involved Is=2/,04,110/-, he has instructions to withdraw the presentappeal in view of the Circular No.03/2018, dated 11[th]July, 2018, issued by theC.B.D.T., New Delhi. However, he prayed that liberty be granted to the Revenueto file an application for revival of the appeal in case something survives therein,2 Dismissed as withdrawn with liberty as prayed for.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 as claimedby the Revenue Is being left open to be adjudicated in an appropriate case. (AJAY KUMAR MITTAL)JUDGE April 01, 2019sonia gugnanl (MANJARI NEHRU KAUL)JUDGE Whether speaking/reasoned:Whether Reportable: Yes/NoYes/No

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