Pr.Commissioner Of Income Tax -2 Chandigarh v. Sh. Hardev Singh Arshi # 1108 Sec-33c Chd

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH ITA-509-2017 (O&M) Date of decision:- 21.02.2018 Pr. Commissioner of Income Tax-2, Chandigarh ...Appellant

Versus

Hardev Singh Arshi

...Respondent

CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON'BLE MR. JUSTICE AVNEESH JHINGAN Present:- Ms. Urvashi Dhugga, Advocate, for the appellant.

* * * * S.J. VAZIFDAR, C.J. (ORAL) This is an appeal against the order of the Tribunal upholding the decision of the CIT. The matter pertains to the Assessment Year 2007-08.

2.

Ms. Dhugga fairly invites our attention to the judgment of the Supreme Court in Commissioner of Income Tax vs. Balbir Singh Maini, [2017] 398 ITR 531 (SC), which covers the case against the appellant/revenue.

3.

The appeal is, therefore, dismissed.

(S.J. VAZIFDAR) CHIEF JUSTICE (AVNEESH JHINGAN) JUDGE 21.02.2018 Amodh Whether speaking/reasoned Yes/No Whether reportable Yes/No
Amodh Sharma 2018.02.21 14:09 I attest to the accuracy and integrity of this document Chandigarh