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Ita/107/2014 Of Commissioner Of Income Tax Panchkula v. Yamuna Nagar Central Coop. Bank Ltd Yamuna Nagar

High Court 16 Sep 2019 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

16 Sep 2019

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Ita/107/2014 Of Commissioner Of Income Tax Panchkula v. Yamuna Nagar Central Coop. Bank Ltd Yamuna Nagar, the High Court (2019) 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.

1051. IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH ITA No.107 of 2014 (O&M)Date of decision : September 16, 2019 Commissioner of Income Tax, Panchkula soeeee ADPEllant 6"-&4& The Yamuna Nagar, Central Cooperative Bank Ltd. ....... Responden CQOQRAM: HON'BLE MR. JUSTICE AJAY TEWARHON'BLE MR. JUSTICE HARNARESH SINGH GILL Present:-Mr. Yogesh Putney, Advocate for the appellant. AJAY TEWARI. J (ORAL) inLearned counsel for the appellant-revenue states that since the taxeffect involved is less than the monetary limit as prescribed in Circular No.3of 2018 dated 11.07.2018 issued by the Central Board of Direct Taxes,further amended vide Circular No.17 of 2019 dated 08.08.2019 read withLetter No.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, he _ hainstructions to withdraw the present appeal. However, he prayed that libertybe granted to the appellant-revenue to file an application for revival of theappeal, in case something survives therein. |Dismissed as withdrawn with liberty as prayed for. 3.Since the main case has been dismissed as withdrawn, the pendingC.M, if any also stands dismissed. (AJAY TEWARITJUDGE September 16, 2019Sarita | Whether speaking / reasonedYesWhether Reportable:NO (HARNESH SINGH GILL)JUDGE

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