2018 (11) TMI 1691

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..... 58 - PUNJAB AND HARYANA HIGH relying upon DHANALEKSHMI BANK LTD. [ 2015 (8) TMI 474 - SC ORDER] the captioned appeals of the Revenue are dismissed due to low tax effect. - ITA Nos. 1354 to 1355/CHD/2012, 882 to 884/CHD/2013, 774 to 776/CHD/2013, Assessment Years : 2007-08 To 2011-12 - - - Dated:- 1-11-2018 - Shri Sanjay Garg, Judicial Member And Dr. B.R.R. Kumar, Accountant Member .....

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..... by the Department before the Tribunal and further vide para 13 of the said Circular it has been clarified that said circular is applicable retrospectively to the pending appeals also. The Hon ble Punjab Haryana High Court in the case of Principal CIT of Income Tax Vs. Surinder Kumar Singhal ITA No 406-2016 (O M) vide order dated 30.1.2017 while further relying upon the decision of the Hon' .....

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