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The Principal Commissioner Of Income Tax-Ii, Amritsar v. Sh. Lakhwinder Singh

High Court 22 Oct 2018 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

22 Oct 2018

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In The Principal Commissioner Of Income Tax-Ii, Amritsar v. Sh. Lakhwinder Singh, 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-343-2018 (O&M) Date of Decision: 22.10.2018 The Principal Commissioner of Income Tax-II, Amritsar ...Appellant. Versus Sh. Lakhwinder Singh ...Respondent. CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL.HON'BLE MR. JUSTICE AVNEESH JHINGAN. PRESENT: Mr. Denesh Goyal, Sr. Standing Counsel for the appellant. AJAY KUMAR MITTAL, J. 1.Delay of 19 days in refiling the appeal is condoned. 2.Learned counsel for the appellant-revenue states that since thetax effect involved is ` 28,45,697/-, 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to the revenue to file an application for revival of theappeal in case something survives therein. 3.Dismissed as withdrawn with liberty as prayed for.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 October 22, 2018gbs Whether Speaking/ReasonedWhether Reportable (AVNEESH JHINGAN) JUDGE Yes/NoYes/No

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