Dismissed
Commissioner of Income TAX-1 Jalandhar v. Gurkirpal Singh
Punjab & Haryana HCITA/72/2014
Case brief
AI extract
What is this about?
Revenue appealed seeking withdrawal of appeal citing CBDT Circular No. 03/2018. Court dismissed appeal as withdrawn with liberty to revive, clarifying withdrawal does not affirm Tribunal order on merits and leaves legal issue open.
What did the court decide?
Appeal dismissed as withdrawn; liberty granted to file application for revival in case some point survives. Withdrawal clarified not to be affirmation on merits.