Ita/180/2005 Of Commr. Of Income Tax-I, Chd v. M/S Panchshikha Tourist Resorts Ltd

IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH ITA No.180 of 2005 (O&M)Date of decision : 05.12.2019 The Commissioner of Income tax-1, Chandigarh ...... Appellant VerTSU M/s Panchshikha Tourist Resorts Ltd.,SCO 3846, Manimayj ...... Respondent CORAM: HON'BLE MR.JUSTICEKE AJAY TEWARIHON'BLE MR. JUSTICE VIVEK PUR /// Present ;Mr. Yogesh Putney, Advocatefor the appellant. Mr. S.K.Mukhi, 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 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appellant-revenue to file anapplication for revival of the appeal, in case something survives therein.?DDismissed as withdrawn with liberty as prayed for.3Since the main case has been dismissed, the pending C.M.Application, if any, also stands disposed of.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 TEWARIT JUDGE 05.12.2019pooja sharma-l Whether speaking/reasoned Whether Reportable | ( VIVEK PURI)JUDGE Yes/NoYes/No