CIT LUDHIANA vs. M/S OM PARKASH SUDERSHAN KUMAR

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ITR/105/1999HC Punjab & HaryanaPHHC01038532199904 July 2016Bench: MR. JUSTICE S.J. VAZIFDAR,MR. JUSTICE DEEPAK SIBAL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellant-Department's request to withdraw the reference. The reasoning provided is that the tax effect is less than Rs. 20 lacs, and the Department is acting in accordance with Circular No. 21/2015, dated December 10, 2015. The Tribunal disposed of the reference accordingly. The Court explicitly stated that this order would not prejudice the rights and contentions of the parties in any other appropriate proceedings. No specific questions of law or fact were decided on merits.

What were the facts?

This case involves an Income Tax Reference (ITR-105-1999) before the High Court of Punjab and Haryana at Chandigarh. The appellant is the Commissioner of Income Tax (Central) Ludhiana, and the respondent is M/s Om Parkash Sudershan Kumari, Ludhiana. The reference was decided on July 4, 2016. The Department, represented by its Senior Standing Counsel, sought leave to withdraw the reference.

What were the issues?

1. Whether the Department should be granted leave to withdraw the reference? This issue arises from the Department's request to withdraw the reference. The Department's contention is that the tax effect is less than Rs. 20 lacs, and they are relying on Circular No. 21/2015, dated December 10, 2015, to support their request for withdrawal. The judgment does not record any specific arguments from the respondent on this procedural matter.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITR-105-1999

Decided on : 04.07.2016 The Commissioner of Income Tax (Central) Ludhiana ..... Appellant

VERSUS M/s Om Parkash Sudershan Kumari, Ludhiana ..... Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK SIBAL Present: Mr.Zora Singh Klar, Senior Standing Counsel, for the appellant-Department. Mr.Alok Mittal, Advocate, for the respondent.

******* S.J. VAZIFDAR, A.C.J. (Oral) Learned counsel appearing on behalf of the appellant- Department seeks leave to withdraw the reference on the ground that the tax effect is less than the amount of Rs.20 lacs and in view of Circular No. 21/2015, dated 10.12.2015. The reference is accordingly disposed of. Needless to add that this order would not affect the rights and the contentions of the parties on the questions of law or of fact in other appropriate proceedings.

[ S.J. VAZIFDAR ] ACTING CHIEF JUSTICE 04.07.2016

[ DEEPAK SIBAL ] shamsher JUDGE SHAMSHER SINGH 2016.07.08 16:36 I attest to the accuracy and authenticity of this document Chandigarh

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