In The Principal Commissioner Of Income Tax, Bathinda v. Manju Rinwa, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is accordingly dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
--ITA5182017 (O&M)
-Date of decision: 19.04.2018
The Principal Commissioner of Income Tax, Bathinda
Versus
...Appellant
Manju Rinwa
...Respondent
CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICEHON’BLE MR. JUSTICE AVNEESH JHINGAN
Present:- Mr. Denesh Goyal, Advocate, for the appellant.
* * * *
S.J. VAZIFDAR, C.J. (ORAL)
Mr. Goyal fairly invites our attention to a judgement
of the Supreme Court in Commissioner of Income Tax Vs Balbir Singh Maini, [2017] 398 ITR 531 (SC) which upheld the judgement of this ourt. The judgement admittedly covers the case against the revenue.
2. The appeal is accordingly dismissed.
(S.J. VAZIFDAR) CHIEF JUSTICE
19.04.2018
Amodh Whether speaking/reasoned Whether reportable
(AVNEESH JHINGAN) JUDGE
Yes/No Yes/No
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