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The Principal Commissioner Of Income, Gurgaon v. M/S Sun Life India Service Centre Pvt. Ltd., Gurgaon

High Court 13 Nov 2018 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

13 Nov 2018

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In The Principal Commissioner Of Income, Gurgaon v. M/S Sun Life India Service Centre Pvt. Ltd., Gurgaon, 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-182-2017 Date of Decision: 13.11.2018 The Principal Commissioner of Income, Gurgaon Versus ...Appellant. M/s Sun Life India Service Centre Pvt. Ltd., Gurgaon ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL.HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL. PRESENT: Mr. Arun Sharma, Advocate for Mr. Tajender K. Joshi, Sr. Standing Counsel for the appellant. Mr. Suvinay Kumar Dash, Advocate for the respondent. AJAY KUMAR MITTAL, J. 1.Letter dated 3.10.2018 is taken on record. 2.Learned counsel for the appellant-revenue states that since the tax effect involved is ` 15,49,915/-, he has instructions to withdraw thepresent appeal in view of Circular No.03/2018, dated 11[th] July, 2018, issuedby the Central Board of Direct Taxes, New Delhi. However, he has prayedthat liberty be granted to the revenue to file an application for revival of theappeal in case something survives therein. 3.Dismissed as withdrawn with liberty as prayed for.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. (AJAY KUMAR MITTAL) JUDGE November 13, 2018 gbs (MANJARI NEHRU KAUL)JUDGE Whether Speaking/ReasonedWhether Reportable Yes/NoYes/No

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