IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 217 of 2018 Decided on : 20.02.2019 Commissioner of Income Tax (Exemptions), Chandigarh . . . Appellant(s) Versus M/s Nabha Improvement Trust . . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL PRESENT: Mr. Denesh Goyal, Sr. Standing Counsel for appellant-revenue(s). AJAY KUMAR MITTAL, J. (Oral) Learned counsel for appellant-revenue states that since tax effect involved is `28,55,353/-, he has instructions to withdraw present appeal in view of circular No.03/2018, dated 11th July, 2018, issued by C.B.D.T., New Delhi. However, he prayed that liberty be granted to revenue to file application for revival of appeal in case something survives therein. 2. Dismissed as withdrawn with liberty as prayed for. It is, however, clarified that withdrawal of appeal by revenue shall not be taken to be affirmation of order of Tribunal on merits. Further, legal issue as claimed by revenue is being left open to be adjudicated in appropriate case. (AJAY KUMAR MITTAL) JUDGE (MANJARI NEHRU KAUL) February 20, 2019 JUDGE J.Ram Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No 1 of 1 ::: Downloaded on - 26-02-2019 13:36:59 ::: Commissioner of Income-tax (Exemptions), Chandigarh v. Nabha Improvement Trust