Commissioner Of Income Tax(Uinternational Taxation)2,New Delhi v. Sh. Arun Mundray Saini
High Court
16 Jan 2020 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Commissioner Of Income Tax(Uinternational Taxation)2,New Delhi v. Sh. Arun Mundray Saini
Date of order
16 Jan 2020
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Commissioner Of Income Tax(Uinternational Taxation)2,New Delhi v. Sh. Arun Mundray Saini, the High Court (2020) 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.
108
IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH
ITA-17-2019(0&M)Date of decision : 16.01.2020
COMMISSIONER OF INCOME TAX(UINTERNATIONAL TAXATION)2,NEW DELHI
.... APPELLANT
VERSUS
SH. ARUN MUNDRAY SAINI
— RESPONDENT
CORAM: HON'BLE MR.JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE AVNEESH JHINGAN
2222
Present :-Mr.Kunal Sharma, Senior Standing counsel with
Ms. Pridhi Jaswinder Sandu, Advocate
for the appellant.2222
AJAY TEWARI, J. (Oral)
inLearned counsel for the appellant-revenue states that since the tax effectinvolved is less than the monetary limit as prescribed in Circular No.3 of 2018dated 11.07.2018 issued by the Central Board of Direct Taxes, further amendedvide Circular No.17 otf 2019 =dated O8.0O8.2019 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 casesomething survives therein.
2 |Dismissed as withdrawn with liberty as prayed for.
3Since the main case has been dismissed, the pending C.M. Application, ifany, also stands disposed of.
(AJAY TEWARI )JUDGE
16[th]January, 2020shabhaWhether speaking/reasonedWhether Reportable
(AVNEESH JHINGAN)JUDGE)
Yes/NoYes/No
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