NOOR MOHD vs. COMMISSIONER OF INCOME TAX AAYAKAR BHAWAN RISHI NAGAR LUDHIANA PUNJAB

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ITA/281/2015HC Punjab & HaryanaPHHC01109919201517 September 20151 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appellant-assessee to withdraw the appeal. The Court noted that it would be open to the appellant-assessee to take recourse to remedies as may be available to him in accordance with law. The appeal was accordingly dismissed as withdrawn. No decision on the merits of the case was rendered.

What were the facts?

The appellant, Noor Mohd., filed an appeal under Section 260A of the Income Tax Act, 1961, before the High Court of Punjab and Haryana at Chandigarh. The appeal impugned an order passed by the Income Tax Appellate Tribunal, Bench 'A', Chandigarh, in ITA No. 221/CHD/2013, dated October 10, 2014. The respondent in the appeal was the Commissioner of Income Tax, Ludhiana. The appeal was heard by a Division Bench of the High Court.

What were the issues?

1. Whether the appeal filed under Section 260A of the Income Tax Act, 1961, should be dismissed as withdrawn, with liberty to the assessee to approach the appropriate authority. Contentions: Assessee: The learned counsel for the appellant-assessee stated that he may be allowed to withdraw the instant appeal with liberty to approach the appropriate authority in accordance with law. Revenue: No arguments were recorded for the revenue.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 281 of 2015 (O&M) Decided on : 17.09.2015 Noor Mohd. . . . Appellant Versus Commissioner of Income Tax, Aayakar Bhawan, Rishi Nagar, Ludhiana, Punjab. . . . Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE RAMENDRA JAIN PRESENT: Mr. S.K. Mukhi, Advocate for the appellant. **** AJAY KUMAR MITTAL, J. (Oral) This is an appeal under Section 260A of the Income Tax Act, 1961 (in short 'the Act') impugning the order passed by the Income Tax Appellate Tribunal, Bench 'A', Chandigarh in ITA No. 221/CHD/2013, dated 10.10.2014 (Annexure A-4). 2. After arguing for sometime, learned counsel for the appellant states that he may be allowed to withdraw the instant appeal with liberty to the appellant-assessee to approach the appropriate-authority in accordance with law. 3. Dismissed as withdrawn. It shall, however, be open to the appellant-assessee to take recourse to remedies as may be available to him in accordance with law. (AJAY KUMAR MITTAL) JUDGE (RAMENDRA JAIN) September 17, 2015 JUDGE J.Ram

JAWALA RAM 2015.09.18 17:52 I attest to the accuracy and authenticity of this document Chandigarh

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