Ita/103/2003 Of Commissioner Of Income Tax v. M/S Avon Cycles Ltd

IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH ITA No.103 of 2003Date of decision : 07.11.2019 The Commissioner of Income Tax(Central), Ludhiana ..... Appellant VerTSU M/s. Avon Cycle Limited, Ludhiana ..... Respondent CORAM: HON'BLE MR.JUSTICE AJAY TEWARTHON'BLE MRS.JUSTICEALKA SARIN +++ Present :Mr.Sandeep Goyal, Advocate andMr.Chetan Sood, Advocate for the appellant.Mr.Chetan Sood, Advocate for the appellant. Mr.Alok Mittal, Advocate for the respondent, +++ AJAY TEWARI, J. (Oral) inLearned 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.l7 of 2019 datedOS.O08.2019 read with Letter No.E.No.279/Misc/M-93/2018-ITJ dated20.08.2019, he has instructions to withdraw the present appeal. However,he prayed that liberty be granted to the appellant-revenue to file anapplication for revival of the appeal, in case something survives therein. 2 Dismissed as withdrawn with liberty as prayed for. 3Since the main case has been dismissed, the pending C.M.Application, if any, also stands disposed of. | (AJAY TEWARITJUDGE 07.11.2019 ranid Whether speaking/reasonedWhether Reportable : ( ALKA SARIN0JUDGE Yes/NoYes/No