In The Matter Of Principal Commissioner Ofincome Tax-1, Chandigarh v. M/S Vardhman Chemtech Private Limited, Chandigarh, Passed In

209IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH ITA No.502 of 2018 (O&M)Date of decision : 26.02.2020 The Principal Commissioner of Income Tax-2,Chandigarh ...... Appellant VerTSU M/S Kotla Hydro Power Pvt. Ltd. ...... Respondent CORAM: HON'BLE MR.JUSTICE AJAY TEWARTHON'BLE MR.JUSTICEAVNEESH JHINGAN /// Present :-Mrs. Urvashi Dhugga, Advocatefor the applicant-appellant. Ms. Radhika Suri, Sr. Advocate with|Mr. M.S.Kanda, Advocatefor the respondent. /// AJAY TEWARI, J. (Oral) CM3219053CI]32019 This application has been filed for the dismissal of the appeal filed by the appellant in terms of the circular issued by the Central Board of Direct Taxes. For the reasons recorded, the application is allowed. Maincase is taken up on board today itself, Main case Learned counsel for the appellant states that the facts of thepresent case are covered against the revenue by the decision of this Court in the matter of Principal Commissioner ofIncome Tax-1, Chandigarh Vs. M/s Vardhman Chemtech Private Limited, Chandigarh, passed in ITA No.322 of 2016, decided on 28.08.2018. | In the circumstances, the petition stands dismissed in thesame terms as in ITA No.322 of 2016. Since the main case has been decided, the pending civilmiscellaneous application, if any, also stands disposed of. (AJAY TEWARI )JUDGE 26.02.2020pooja sharma-l ( AVNEESH JHINGAN)JUDGE Whether speaking/reasonedWhether Reportable | Yes/NoYes/No