The Principal Commissioner Of Income Tax-Ii, Amritsar v. Sh. Rattan Singh, Ex. M.P. Vill. Ajnala, Amrtisar (Pan: Aaupa6236e)

I N THE HI GH COURT OF PUNJAB AND HARYANA AT CHANDI GARH I ncome Tax Appeal No. 531 of 2017 ( O&M) DATE OF DECI SI ON: 20. 03. 2018 The Pr i nci pal Commi ssi oner of I ncome- t ax- I I , Amr i t sar .... . Appel l ant ver sus Sh. Rat t an Si ngh . . . . . Respondent s CORAM: - HON' BLE MR. JUSTI CE S. J. VAZI FDAR, CHI EF JUSTI CE HON' BLE MR. JUSTI CE AVNEESH JHI NGAN Pr esent :

Mr . Denesh Goyal , Advocat e f or t he appel l ant . .

S. J. VAZI FDAR, CHI EF JUSTI CE: ( Or al ) Mr . Goyal f ai r l y i nvi t es our at t ent i on t o a j udgment of t he Supr eme Cour t i n Commi ssi oner of I ncome- Tax vs. Bal bi r Si ngh Mai ni , [ 2017] 398 I TR 531 ( SC) whi ch uphel d t he j udgment of t hi s Cour t . The j udgment admi t t edl y cover s t he case agai nst t he r evenue.

2.

The appeal i s accor di ngl y di smi ssed.

( S. J. VAZI FDAR) CHI EF JUSTI CE ( AVNEESH JHI NGAN) JUDGE

20. 03. 2018 par kash NOTE:

Whet her speaki ng/ non- speaki ng: Speaki ng Whet her r epor t abl e: YES/ NO Parkash Chand 2018.03.20 15:25 I attest to the accuracy and integrity of this document