The Comm. Income Jalandhar v. Bhupinder Singh Preet Palace Jalandhar

I N THE HI GH COURT OF PUNJAB AND HARYANA AT CHANDI GARH I OI N- I TC- 114- 1992 Dat e of deci si on: - 17. 11. 2016 The Commi ssi oner of I ncome Tax, Jal andhar . . . Appel l ant Ver sus Sh. Bhupi nder Si ngh, Pr eet Pal ace, Jal andhar . . . Respondent CORAM: HON' BLE MR. JUSTI CE S. J. VAZI FDAR, CHI EF JUSTI CE HON' BLE MR. JUSTI CE A. B. CHAUDHARI Pr esent : - Mr . Vi vek Set hi , Advocat e, f or t he appel l ant .

* * * * S. J. VAZI FDAR, C. J. ( ORAL) Lear ned counsel f or t he appl i cant - r evenue st at es t hat si nce t he t ax ef f ect i nvol ved i s l ess t han ` 20 l acs, he has i nst r uct i ons t o wi t hdr aw t he pr esent appeal i n vi ew of t he ci r cul ar No. 21/ 2015 dat ed 10. 12. 2015 i ssued by t he C. B. D. T. , New Del hi . However , he pr ayed t hat l i ber t y be gr ant ed t o t he r evenue t o f i l e an appl i cat i on f or r evi val of t he appeal i n case somet hi ng sur vi ves t her ei n.

2.

Di smi ssed as wi t hdr awn wi t h l i ber t y as pr ayed f or . I t i s, however , cl ar i f i ed t hat wi t hdr awal of t he appeal by t he r evenue shal l not be t aken t o be af f i r mat i on of or der of t he Tr i bunal on mer i t s. Fur t her , t he l egal i ssue as cl ai med by t he r evenue i s bei ng l ef t open t o be adj udi cat ed i n an appr opr i at e case.

( S. J. VAZI FDAR) CHI EF JUSTI CE ( A. B. CHAUDHARI ) JUDGE

17. 11. 2016 Amodh Whet her speaki ng/ r easoned Yes/ No Whet her r epor t abl e Yes/ No Amodh Sharma 2016.11.18 14:18 I attest to the accuracy and authenticity of this document chandigarh