Case Law › High Court › Commissioner Of Income Tax-I, Ludhiana v...

Commissioner Of Income Tax-I, Ludhiana v. M/S S.e.l. Manufacturing Co. (P) Ltd

High Court 12 Feb 2020 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

12 Feb 2020

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Commissioner Of Income Tax-I, Ludhiana v. M/S S.e.l. Manufacturing Co. (P) Ltd, the High Court (2020) dismissed the appeal. The decision went in favour of the assessee.

Issue: Whether speaking/ reasonedYes /No2.

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

IN THE HIGH COURT OF PUNJAB & HARYANA|AT CHANDIGARH ITA No. 798 of 2010DECIDED ON: FEBRUARY 12, 2020 COMMISSIONER OF INCOME TAX-I, LUDHIANA VERSUS APPELLANT M/S S.E.L. MANUFACTURING CO. (P) LTD. RESPONDENT CORAM:HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE AVNEESH JHINGAN Present:Mr. Rajesh Katoch, Sr. Standing Counselwith Ms. Pridhi Jaswinder Sandhu, Jr. Standing Counsel,for the appellant. None for the respondent. AJAY TEWARI, J (Oral): ok o 1.Learned counsel for the appellant-revenue states that since the taxeffect involved is less than the monetary limit as prescribed in Circular No.3 of2018 dated 11.07.2018 issued by the Central Board of Direct Taxes, furtheramended vide Circular No.17 of 2019 dated O8.08.2019 read with LetterNo.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, he has instructions towithdraw the present appeal. However, he prayed that liberty be granted to theappellant-revenue to file an application for revival of the appeal, in case somethingsurvives therein. oDDismissed as withdrawn with liberty as prayed for. JAJAY TEWARITJUDGE JAVNEESH JHINGAN]JUDGE FEBRUARY 12, 2020sham1. Whether speaking/ reasonedYes /No2. Whether reportableYes/No

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