The Pr. Commissioner Of Income-Tax, Patiala v. Sh. Hari Singh S/O Sh. Ram Murti, Preet Niwas, Kaushal Vihar, Nabha. (Pan: Abmps0325b)

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH ITA No. 272 of 2018 (O&M) Decided on : 28.11.2018 The Pr. Commissioner of Income Tax, Patiala . . . Appellant(s)

Versus

Hari Singh . . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL PRESENT: Mr. Rajesh Katoch, Sr. Standing Counsel for the appellant(s).

**** AJAY KUMAR MITTAL, J. (Oral) Learned counsel for the appellant-revenue states that since the tax effect involved is ` 49,13,280/-, he has instructions to withdraw the present appeal in view of the circular No.03/2018, dated 11th July, 2018, 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Dismissed as withdrawn with liberty as prayed for.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. (AJAY KUMAR MITTAL) JUDGE (MANJARI NEHRU KAUL) JUDGE November 28, 2018 J.Ram Whether speaking/reasoned:

Yes/No Whether Reportable:

Yes/No JAWALA RAM 2018.11.30 10:22 I attest to the accuracy and authenticity of this document Chandigarh