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Ita/113/2017 Of Pr. Commissioner Of Income Tax (Central) Gurgaon v. Mohinder Kaur

High Court 05 Sep 2019 In favour of: Revenue
Forum / Bench
High Court · phhc
Parties
Ita/113/2017 Of Pr. Commissioner Of Income Tax (Central) Gurgaon v. Mohinder Kaur
Date of order
05 Sep 2019
Assessment year(s)
Outcome
Allowed

Case summary

In Ita/113/2017 Of Pr. Commissioner Of Income Tax (Central) Gurgaon v. Mohinder Kaur, the High Court (2019) allowed the appeal. The decision went in favour of the Revenue.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

ITA No.113 of 2017 (O&M) IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH XOBIC No.131-CI[-2017 in/andITA No.113 of 2017 (O&M)Date of decision : 05.09.2019 Pr. Commissioner of Income Tax (Central),Gurgaon| ...... Appellant VeTSuU smt. Mohinder Kaur, Legal heir ofLate Sh.Tranjit Singh, H.No.694, Sec.Chandigarh ...... Respondent CORAM: HON'BLE MR.JUSTICE AJAY TEWARTHON'BLE MR.JUSTICEHARNARESH SINGH GILL 111 Present :-Mr. Yogesh Putney, Advocatefor the appellant. Mr. Divya Suri, Advocate,Mr. Sachin Bhardwaj, AdvocateMr. Gaurav Singh Bisht, Advocate,for the cross objector-respondent. 111 AJAY TEWARI, J. (Oral) ITA No.113 of 2017 1]Learned 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 datedO08 O8.2019 read with Letter No.BF.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. ITA No.113 of 2017 (O&M) ?DDismissed as withdrawn with liberty as prayed for. XOBJIC No. 1Cll2017| 3,In view of the order passed in the main case, learned counsel for the cross objector-respondent states that he does not want to press thethe cross objection and prays for permission to withdraw the same. | 4Allowed as prayed for. Dismissed as withdrawn, 5 Since the main case has been dismissed, the pending C.M. Application, if any, also stands disposed of, (AJAY TEWARITJUDGE 05.09.2019pooja sharma-l (HARNARESH SINGH GILL)JUDGE Whether speaking/reasoned Yes/No Whether Reportable | Yes/No
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