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Ita/108/2019 Of The Pr. Commissioner Of Income Tax Faridabad v. M/S Indian Armour Systems Pvt Ltd

High Court 22 Nov 2019 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

22 Nov 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Ita/108/2019 Of The Pr. Commissioner Of Income Tax Faridabad v. M/S Indian Armour Systems Pvt Ltd, 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.

The order — as passed by the High Court

IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH 107-A ITA-108-2019(0&M)Date of decision :22.11.2019 Principal Commissioner of Income Tax, Faridabad ...... Appellant VeTSUS M/s. Indian Armour Systems Pvt. Ltd, ...... Respondent CORAM: HON'BLE MR.JUSTICE AJAY TEWARTHON'BLE MRS. JUSTICE ALKA SARIN Present ;Mr. T.K.Joshi, Senior Standing Counselfor 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 CircularNo.3 of 2018 dated 11.07.2018 issued by the Central Board of DirectTaxes, further amended vide Circular No.17 of 2019 dated 08.08.2019read with Letter No.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, hehas instructions to withdraw the present appeal. However, he prayed thatliberty be granted to the appellant-revenue to file an application forrevival of the appeal, 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 |Dismissed as withdrawn with liberty as prayed for. 3)Since the main case has been dismissed as withdrawn, the pendingC.M, if any also stands disposed of.C.M, if any also stands disposed of. (AJAY TEWARITJUDGE 22.11.2019 anuradha (ALKA SARIN)JUDGE Whether speaking/reasoned Whether Reportable | Yes/No Yes/No

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