Cit Bathinda v. Rikhi Ram

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH CM-21656-CII-2016 in/and ITA-425-2010 Date of decision:- 24.10.2016 The Commissioner of Income Tax, Bathinda ...Applicant-Appellant

Versus

Rikhi Ram

...Respondent

CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON'BLE MR. JUSTICE DARSHAN SINGH Present:- Mr. C.S. Singh, Advocate, for the applicant-appellant.

Mr. Alok Mittal, Advocate, for the respondent.

* * * * S.J. VAZIFDAR, C.J. (ORAL) Learned counsel for the appellant-revenue states that since the tax effect involved is below
20 lacs, he has instructions to withdraw the present appeal in view of the 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Dismissed as withdrawn with liberty as prayed for.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.
(S.J. VAZIFDAR) CHIEF JUSTICE (DARSHAN SINGH) JUDGE 24.10.2016 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No Amodh Sharma 2016.10.24 11:28 I attest to the accuracy and authenticity of this document chandigarh