Commissioner Of Income-Tax ( Central) , Ludhiana v. Neelam Joshi, Jalandhar

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH ITA No. 22 of 2011 (O&M) Decided on : 25.01.2016 Commissioner of Income Tax (Central), Ludhiana . . . Appellant

Versus

Dr. Neelam Joshi . . . Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE RAJ RAHUL GARG PRESENT: Mr. Rajesh Katoch, Advocate for the appellant-revenue.

Mr. Rajiv Sharma, Advocate for Mr. Ravish Sud, Advocate for the respondent-assessee.

**** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that the tax effect involved in the present case is ` 7,93,174/-. He submitted that keeping in view the circular No.21/2015, dated 10.12.2015 issued by the C.B.D.T., New Delhi, the present appeal may be dismissed as withdrawn.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Dismissed as withdrawn with liberty as prayed for.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 2016.02.02 16:35 I attest to the accuracy and authenticity of this document Chandigarh