Commissioner Of Income Tax v. M/S Majestic Auto Ltd

HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** ITA No.56 of 2004 (O&M) Date of Decision: 02.05.2016 **** Commissioner of Income Tax (Central), Ludhiana ... Appellant VS.

M/s Majestic Auto Ltd.

... Respondent **** CORAM: HON'BLE MR.JUSTICE SURYA KANT HON'BLE MR.JUSTICE A.B. CHAUDHARI ****

Present:

Mr. Rajesh Katoch, Advocate Mr. Vivek Sethi, Advocate for the appellant None for the respondent **** SURYA KANT, J. (Oral)
(1)
This order shall dispose of ITA Nos.30 of 2001; 58, 214, 215 of 2003; 56, 58, 59 of 2004 as in all these cases the tax amount involved is stated to be less than
20. Learned counsel for the Income Tax states that he does not want to press these appeals in view of Circular dated 10.12.2015 issued by the CBDT New Delhi. However, he seeks liberty for revival of the appeal(s), if need be in changed circumstances.

(2)
In this view of the matter, these appeals are dismissed as not pressed for leaving the question of law open to be adjudicated in some appropriate case and subject to the liberty aforementioned.













 

 

 

 

      

 
  
 

 
 

 
 

 
 

 

 

 

 

V.VISHAL 2016.05.11 13:47 I attest to the accuracy and authenticity of this document