______________________________________________________ vs Rajinder Chauhan
2023 Latest Caselaw 17242 HP

    IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA
                                 ITA No.3 of 2023




                                                                         .
                                 Decided on: 31st October, 2023





    ______________________________________________________
    Pr. Commissioner of Income Tax-1 Chandigarh    .....Appellant
                                      Versus





    Rajinder Chauhan                          ...Respondent
    _______________________________________________________
    Coram





    The Hon'ble Mr. Justice M. S. Ramachandra Rao, Chief Justice
    The Hon'ble Ms. Justice Jyotsna Rewal Dua, Judge
    1
     Whether approved for reporting?

    _____________________________________________________

    For the appellant:         Mr. Vinay Kuthiala, Sr. Advocate with
                               Ms. Vandana Kuthiala, Advocate.
    For the respondent:                   None.



    M.S.Ramachandra Rao, Chief Justice (Oral)

Counsel for the appellant seeks permission to withdraw

the appeal in view of the fact that reply dt. 09.03.2020 filed by the

assesse to the show-cause notice dt. 28.02.2020, issued by the

Assessment Officer under Section 263 of the Income Tax Act, was

not considered while passing the revisional orders dt.19.03.2020 and

also in view of the low tax effect. Accordingly, the appeal is

dismissed as withdrawn.

Whether reporters of Local Papers may be allowed to see the judgment?

2. Pending miscellaneous application(s), if any, also stand

disposed of.

.

                                               (M. S. Ramachandra Rao)
                                                    Chief Justice





                                                      (Jyotsna Rewal Dua)
    October 31, 2023                                       Judge




         R.Atal