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Ita/123/2019 Of Pr. Commissioner Of Income Tax 1, Chandigarh v. M/S. Clear 2 Pay India Pvt. Ltd

High Court 03 Oct 2019 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

03 Oct 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Ita/123/2019 Of Pr. Commissioner Of Income Tax 1, Chandigarh v. M/S. Clear 2 Pay India 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 ITA No.123 of 2019 (O&M)Date of decision : 03.10.2019 Principal Commissioner of Income Tax-1, Chandigarh VerTSU ..... Appellant M/s Clear 2 Pay India Pvt. Ltd. (earlier known as ISTSInfotech Solutions Pvt. Ltd.) Now M/s FidelityIntormation Services India Pvt. Ltd. ...... Respondent CORAM: HON'BLE MR.JUSTICEKE AJAY TEWARIHON'BLE MR. JUSTICHARNARESH SINGH GILL ,,, Present :-Mr. Yogesh Putney, Advocate andMr. Ajiteshwar Singh, Advocatefor the appellant. ,,, 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appellant-revenue to file anapplication for revival of the appeal, in case something survives therein. 2 Dismissed as withdrawn with liberty as prayed for. 3Since the main case has been dismissed, the pending C.M.Application, if any, also stands disposed of.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 (HARNARESH SINGH GILL)JUDGE 03.10.2019 pooja sharma-l Whether speaking/reasoned Yes/No Whether Reportable | Yes/No

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