COMMISSIONER OF INCOME TAX,LUD vs. OM PARKASH SUDERSHAN KUMARI FAMILY TRUST LDH

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ITR/125/1997HC Punjab & HaryanaPHHC01035366199704 July 20161 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the Department's request to withdraw the reference. The Court noted that the learned counsel for the appellant-Department sought leave to withdraw the reference on the ground that the tax effect was less than Rs.20 lacs, in accordance with Circular No. 21/2015 dated 10.12.2015. Consequently, the reference was disposed of. The Court clarified that this order would not prejudice the rights and contentions of the parties in any other appropriate proceedings. No specific finding was made on the merits of the case, as the withdrawal was based on administrative instructions regarding tax effect.

What were the facts?

This case involves an appeal by the Commissioner of Income Tax (Central) Ludhiana against M/s Om Parkash Sudershan Kumari Family Trust, Ludhiana. The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The specific assessment year(s) and the order or action under challenge are not explicitly detailed in the provided text. The procedural history indicates that the Department sought to withdraw the reference.

What were the issues?

1. Whether the Income Tax Appellate Tribunal (ITAT) erred in its decision regarding the tax effect of the appeal. (Question of law) The Revenue (appellant-Department) argued that it sought leave to withdraw the reference on the ground that the tax effect was less than Rs.20 lacs, citing Circular No. 21/2015 dated 10.12.2015. The Assessee (respondent) did not record any arguments in the provided text.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

Sr. No.302 (2) ITR-125-1997

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

VERSUS M/s Om Parkash Sudershan Kumari Family Trust, 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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