THE PRINCIPAL COMMISSIONER OF INCOME TAX-II, AMRITSAR vs. SH. RATTAN SINGH, EX. M.P. VILL. AJNALA, AMRTISAR (PAN: AAUPA6236E)

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Income Tax Appeal No.531 of 2017 (O&M) DATE OF DECISION: 20.03.2018 The Principal Commissioner of Income-tax-II, Amritsar …..Appellant versus Sh. Rattan Singh .....Respondents CORAM:- HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON’BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Denesh Goyal, Advocate for the appellant .. S.J. VAZIFDAR, CHIEF JUSTICE: (Oral) Mr. Goyal fairly invites our attention to a judgment of the Supreme Court in Commissioner of Income-Tax vs. Balbir Singh Maini, [2017] 398 ITR 531 (SC) which upheld the judgment of this Court. The judgment admittedly covers the case against the revenue. 2. The appeal is accordingly dismissed. (S.J. VAZIFDAR) CHIEF JUSTICE (AVNEESH JHINGAN) JUDGE 20.03.2018 parkash NOTE: Whether speaking/non-speaking: Speaking Whether reportable: YES/NO Parkash Chand 2018.03.20 15:25 I attest to the accuracy and integrity of this document