The Pr. Commissioner Of Income Tax-I, Chandigarh v. Shri Mohit Chitkara
High Court
09 Feb 2016 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
The Pr. Commissioner Of Income Tax-I, Chandigarh v. Shri Mohit Chitkara
Date of order
09 Feb 2016
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Pr. Commissioner Of Income Tax-I, Chandigarh v. Shri Mohit Chitkara, the High Court (2016) dismissed the appeal. The decision went in favour of the assessee.
Decision: Dhanalekshmi Bank Ltd., [2015] 373ITR 526 (SC)", where the Supreme Court had dismissed the appeal withoutgoing into the merits of the appeal due to low tax effect leaving the questionof law open, the present appeal is dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF PUNJAB AND HARYANAATCHANDIGARH
ITA No. 487 of 2015 (O&M)Decided on : 09.02.2016
The Pr. Commissioner of Income Tax-I, Chandigarh
Versus
.. Appellant
Shri Mohit Chitkara
... Respondent
CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTALHON'BLE MRS. JUSTICE RAJ RAHUL GARG
PRESENT: Ms. Urvashi Dhugga, Advocate
for the appellant.
++++
AJAY KUMAR MITTAL, J. (Oral)
A perusal of the record shows that the tax effect involved in thepresent case 1S=19,959/-. In view of the order of the Apex Court in‘Commissioner of Income Tax Vs. Dhanalekshmi Bank Ltd., [2015] 373ITR 526 (SC)", where the Supreme Court had dismissed the appeal withoutgoing into the merits of the appeal due to low tax effect leaving the questionof law open, the present appeal is dismissed. It is, however, clarified thatdismissal of the appeal shall not be taken to be affirmation of order of theTribunal on merits. Further, the legal issue as claimed by the revenue isbeing left open to be adjudicated in an appropriate case,
(AJAY KUMAR MITTAL)JUDGE
February 09, 2016
smritl
(RAJ RAHUL GARG)JUDGE
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