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The Principal Commissioner Of Income Tax (Central), Ludhiana v. Ajay Kumar Mittal, J

High Court 28 Sep 2018 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

28 Sep 2018

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In The Principal Commissioner Of Income Tax (Central), Ludhiana v. Ajay Kumar Mittal, J, 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-457-2017 (O&M) Date of Decision: 28.9.2018 The Principal Commissioner of Income Tax (Central), Ludhiana ...Appellant. Versus Smt. Radha Aggarwal ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL.HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Rajesh Katoch, Sr. Standing Counsel for the appellant. None for the respondent. AJAY KUMAR MITTAL, J. 1.At the request of learned counsel for the revenue, the date ofhearing in the appeal is preponed from 10.10.2018 to today and the case istaken up for hearing today itself. 2.Learned counsel for the appellant-revenue states that since thetax effect involved is ` 28,37,310/-, 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to the revenue to file an application for revival of theappeal in case something survives therein. 3.Dismissed as withdrawn with liberty as prayed for.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 September 28, 2018gbs (AVNEESH JHINGAN) JUDGE Whether Speaking/ReasonedWhether Reportable Yes/NoYes/No

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