Ita/119/2000 Of The Commissioner Of Income -Tax v. Col. Sh. Harinder Singh Brar
High Court
30 Oct 2019 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Ita/119/2000 Of The Commissioner Of Income -Tax v. Col. Sh. Harinder Singh Brar
Date of order
30 Oct 2019
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Ita/119/2000 Of The Commissioner Of Income -Tax v. Col. Sh. Harinder Singh Brar, 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.
390IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH
ITA No.119 of 2000Date of decision : 39.10.2019
The Commissioner of Income Tax, Patiala
VerTSU
..... Appellant
Col. Sir Harinder Singh Brar, Bans Bahadur(D) through U.S. Dhaliwal,Chief Executive Maharwal Khewaji Trust, Faridkot. ... Respondent
CORAM: HON'BLE MR.JUSTICE AJAY TEWARTHON'BLE MRS.JUSTICEALKA SARIN
***
Present ;Ms.Pridhi Jaswinder Sandhu, Advocate for|Mr.Kamal Sharma, Advocate for the appellant.
Mr.Akshay Bhan, Sr. Advocate with
Mr.Alok Mittal, Advocate and.Mr.Shantanu, Bansal, Advocate for the respondent.
***
AJAY TEWARI, J. (Oral)
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 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2 Dismissed as withdrawn with liberty as prayed for.3,Since the main case has been dismissed, the pending C.M.Application, if any, also stands disposed of. |
(AJAY TEWARI)JUDGE
30.10.2019
ranid
Whether speaking/reasoned
Whether Reportable |
(ALKA SARIN)JUDGE
Yes/NoYes/No
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