Commissioner Of Income Tax v. Neelam Gupta

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA No.543 of 2006 Date of decision: 18.01.2017 Commissioner of Income Tax, Faridabad ....Appellant

Versus

Smt. Neelam Gupta ....Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE RAMENDRA JAIN Present: - Mr. Tajender K. Joshi, Advocate, for the appellant. AJAY KUMAR MITTAL, J. (ORAL) Learned counsel for the appellant-revenue states that since the tax effect involved is ` 2 lakh, he has instructions to withdraw the present appeal in view of circular No.21/2015 dated 10.12.2015 issued by the C.B.D.T., New Delhi. However, he prayed that 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Dismissed as withdrawn with liberty as prayed for.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 (RAMENDRA JAIN) January 18, 2017 JUDGE R.S.

Whether speaking/reasoned Yes/No Whether Reportable Yes/No Ravinder Singh 2017.01.19 10:21 I attest to the accuracy and authenticity of this document