C.I.T. Ldh. v. M/S Munjla Sales Corp.

I N THE HI GH COURT OF PUNJAB AND HARYANA AT CHANDI GARH I TR- 3- 1996 Dat e of deci si on: - 21. 07. 2016 Commi ssi oner of I ncome Tax, Ludhi ana . . . Appl i cant Ver sus M/ s Munj al Sal es Cor por at i on, Ludhi ana . . . Respondent CORAM: HON' BLE MR. JUSTI CE S. J. VAZI FDAR, ACTI NG CHI EF JUSTI CE HON' BLE MR. JUSTI CE DEEPAK SI BAL Pr esent : - Mr . Zor a Si ngh Kl ar , Advocat e, f or t he appl i cant .

* * * * S. J. VAZI FDAR, A. 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 Rs. 43, 643/ - ( appr ox. ) , he has i nst r uct i ons t o wi t hdr aw t he pr esent r ef er ence 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 r ef er ence 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 r ef er ence 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) ACTI NG CHI EF JUSTI CE ( DEEPAK SI BAL) JUDGE

21. 07. 2016 Amodh AMODH SHARMA 2016.07.21 16:53 I attest to the accuracy and authenticity of this document chandigarh