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Commissioner Of Income Tax-1, Chandigarh v. M/S Ind Swift Ltd., Chandigarh

High Court 04 Oct 2019 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

04 Oct 2019

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Commissioner Of Income Tax-1, Chandigarh v. M/S Ind Swift Ltd., Chandigarh, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH ITA No. 642 of 2010 (O&M) Date of Decision: 04.10.2019 Commissioner of Income Tax-1, Chandigarh .......Appellant Vs. M/s Ind Swift Ltd., Chandigarh .......Respondent CORAM: HON’BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE HARNARESH SINGH GILL Present:Mr. Yogesh Putney, Senior Standing Counsel for the appellant. Mr. Surjeet Bhadu, Advocate for the respondent. ***** AJAY TEWARI, J. (ORAL) 1.Learned counsel for the appellant-revenue states that since the tax effect involved is less than the monetary limit as prescribed in Circular No.3 of 2018 dated 11.07.2018 issued by the Central Board of Direct Taxes, further amended vide Circular No.17 of 2019 dated 08.08.2019 read with Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, he has instructions to withdraw the present appeal. However, he prayed that liberty be granted to the appellant-revenue to file an application for revival of the appeal, in case something survives therein. 2.Dismissed as withdrawn with liberty as prayed for. 3.Since the main case has been dismissed, the pending application, if any, also stands disposed of. (AJAY TEWARI) JUDGE October 04, 2019Gurpreet (HARNARESH SINGH GILL) JUDGE Whether speaking /reasoned : YesWhether Reportable : No

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