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Commissioner Of Income Tax-Ll, Chandigarh v. The Punjab State Coop. Supplies & Marketing Federation Ltd., Chandigarh

High Court 24 Feb 2020 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

24 Feb 2020

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Commissioner Of Income Tax-Ll, Chandigarh v. The Punjab State Coop. Supplies & Marketing Federation Ltd., Chandigarh, the High Court (2020) dismissed the appeal. The decision went in favour of the assessee.

Issue: Whether speaking/ reasoneda2.

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

310 IN THE HIGH COURT OF PUNJAB & HARYANA|AT CHANDIGARHkkKITA No.279 of 2010Date of Decision: 24.02.2020 Commissioner of Income Tax-ll, Chandigarh Versus Appellant The Punjab State Coop. Supplies & Marketing Federation Ltd., Chandigarh Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE AVNEESH JHINGAN Present:Ms. Urvashi Dhugga, Sr. Standing Counselfor the appellant.for the appellant. Ms. Radhika Suri, Senior Advocate withMr. M.S. Kanda, Advocatefor the respondent. ,,,, AJAY TEWARI, J. (Oral) 1]Learned counsel for the appellant-revenue states that sincethe tax effect involved is less than the monetary limit as prescribed inCircular No.3 of 2018 dated 11.07.2018 issued by the Central Board ofDirect Taxes, further amended vide Circular No.1/7 of 2019 dated08.08.2019 read witn Letter No.-.No.2/9/Misc/M-93/2018-Il7J dated20.08.2019, he nas instructions to witnaraw the present appeal. However,ne prayed that liberty be granted to the appellant-revenue to Tile anapplication for revival of the appeal, in case something survives therein. |Dismissed as withdrawn with liberty as prayed for. 3Since the main case has been dismissed, the pending C.M.Application, if any, also stands disposed of. JUDGE JUDGE February 24, 2020 pankaj baweja I. Whether speaking/ reasoneda2. Whether reportabl Yes /NoYes /No

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