CIT LUDHIANA vs. M/S OM PARKASH SUDERSHAN KUMAR

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ITR/106/1999HC Punjab & HaryanaPHHC01038533199904 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 Court noted that the Department sought leave to withdraw based on the tax effect being less than Rs. 20 lacs, citing Circular No. 21/2015 dated 10.12.2015. Consequently, the reference was disposed of as withdrawn. The Court clarified 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 is an appeal filed by the Commissioner of Income Tax (Central), Ludhiana, against M/s Om Parkash Sudershan Kumari, Ludhiana. The appeal concerns Income Tax Reference No. 106 of 1999. The case was decided on July 4, 2016, by the High Court of Punjab and Haryana at Chandigarh. The Department sought to withdraw the reference.

What were the issues?

1. Whether the High Court should grant leave to withdraw the Income Tax Reference, considering the tax effect and Circular No. 21/2015 dated 10.12.2015. The appellant-Department argued that they seek leave to withdraw the reference on the ground that the tax effect is less than Rs. 20 lacs, and this is in accordance with Circular No. 21/2015 dated 10.12.2015. The respondent did not record any arguments.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITR-106-1999

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 14:36 I attest to the accuracy and authenticity of this document Chandigarh

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