C I T v. Krishan Gopal Singhnia

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH ITA No. 106 of 2007 Decided on : 25.01.2016 Commissioner of Income Tax, Jalandhar . . . Appellant

Versus

Krishan Gopal Singhania . . . Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE RAJ RAHUL GARG PRESENT: Mr. Vivek Sethi, Advocate for the appellant-revenue.

Mr. Divya Suri, Advocate and Mr. Sachin Bhardwaj, Advocate for the respondent.

**** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since the tax effect involved is ` 10,02,446/-. Although he has no instructions to withdraw the present appeal but keeping in view of the circular No.21/2015, dated 10.12.2015 issued by the C.B.D.T., New Delhi, the present appeal may be dismissed as withdrawn. However, liberty be granted to the revenue to file an application for revival of the appeal in case something survives therein. 2.

Dismissed as withdrawn with liberty as prayed for. It is, however, clarified that withdrawal of the appeal by the revenue shall not be taken to be affirmation of order of the Tribunal on merits. Further, the legal issue as claimed by the revenue is being left open to be adjudicated in an appropriate case.

(AJAY KUMAR MITTAL) JUDGE (RAJ RAHUL GARG) January 25, 2016 JUDGE J.Ram JAWALA RAM 2016.01.28 17:14 I attest to the accuracy and authenticity of this document Chandigarh