In The Pr. Commissioner Of Income Tax-Iv v. Ravinder Pal Singh Gill, 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.
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* IN THE HIGH COURT OF DELHI AT NEW DELHI
10.+ ITA 27/2016
THE PR. COMMISSIONER OF INCOME TAX-IV
..... Appellant
Through: Mr Rahul Chaudhary and Mr Ruchir Bhatia, Advocates.
versus
RAVINDER PAL SINGH GILL
..... Respondent Through: Ms Poonam Ahuja, Advocate.
CORAM:
JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU O R D E R% 08.01.2016
CM No.629/2016
1. For the reasons stated in the application, the delay in re-filing the appeal
is condoned.
2. The application stands disposed of.
ITA 27/2016
3. Learned counsel for the Revenue points out that the tax effect is less than
Rs.20 lakhs. He states that in view of Circular No.21/2015 dated 10[th]
ITA 27/2016
December, 2015 issued by the Central Board of Direct Taxes, he does not press this appeal.
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