C I T v. Asha Mehra

I N THE HI GH COURT OF PUNJAB AND HARYANA AT CHANDI GARH I TA- 401- 2008 ( O&M) Dat e of deci si on: - 07. 09. 2016 Commi ssi oner of I ncome Tax- I I , Amr i t sar . . . Appel l ant Ver sus Smt . Asha Mehr a . . . Respondent CORAM: HON' BLE MR. JUSTI CE S. J. VAZI FDAR, CHI EF JUSTI CE HON' BLE MR. JUSTI CE DEEPAK SI BAL Pr esent : - Mr . Denesh Goyal , Advocat e, f or t he appel l ant .

Mr . Sal i l Kapoor , Advocat e, Mr . Sumi t Lal chandani , Advocat e, and Mr . Sanat Kapoor , Advocat e, f or t he r espondent .

* * * * S. J. VAZI FDAR, C. J. ( ORAL) Lear ned counsel f or t he appel l ant - r evenue st at es t hat si nce t he t ax ef f ect i nvol ved i s ` 10, 09, 170/ - ( appr ox. ) , 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 ( DEEPAK SI BAL) JUDGE

07. 09. 2016 Amodh Whet her speaki ng/ r easoned Yes/ No Whet her r epor t abl e Yes/ No Amodh Sharma 2016.09.07 14:09 I attest to the accuracy and authenticity of this document chandigarh