CIT LUDHIANA vs. M/SOM PARKASH SUDHARSHAN KUMARI FAMILY TRUST

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ITR/21/1998HC Punjab & HaryanaPHHC01037987199804 July 20161 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appellant-Department's request to withdraw the reference. The Tribunal noted that the appellant-Department sought leave to withdraw the reference based on the tax effect being less than Rs. 20 lacs, in compliance with Circular No. 21/2015 dated December 10, 2015. Consequently, the reference was disposed of. 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 were decided on merits, and no ratio decidendi was established for future citation on the substantive issues of the case.

What were the facts?

This case involves an Income Tax Reference filed by the Commissioner of Income Tax (Central) Ludhiana (the appellant-Department) against M/s Om Parkash Sudershan Kumari Family Trust, Ludhiana (the respondent). The reference was decided on July 4, 2016, by the High Court of Punjab and Haryana at Chandigarh. The procedural history indicates that the appellant-Department sought to withdraw the reference. The reason provided for withdrawal was that the tax effect was less than Rs. 20 lacs, in accordance with Circular No. 21/2015 dated December 10, 2015. The High Court disposed of the reference accordingly.

What were the issues?

1. Whether the appeal should be withdrawn by the appellant-Department, considering the tax effect is less than Rs. 20 lacs as per Circular No. 21/2015. The appellant-Department argued that they 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 December 10, 2015. The respondent did not record any specific arguments in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

Sr. No.302 (7) ITR-21-1998

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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