Ita/207/2015 Of Commissioner Of Income Tax Gurgaon v. Pritam Singh Th L/R Gurjit Singh
High Court
05 Sep 2019 In favour of: Revenue
Forum / Bench
High Court · phhc
Parties
Ita/207/2015 Of Commissioner Of Income Tax Gurgaon v. Pritam Singh Th L/R Gurjit Singh
Date of order
05 Sep 2019
Assessment year(s)
—
Outcome
Allowed
Case summary
In Ita/207/2015 Of Commissioner Of Income Tax Gurgaon v. Pritam Singh Th L/R Gurjit Singh, 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.207 of 2015 (O&M)
1
332IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH
CM-12263-CI[-2015 in/andITA No.207 of 2015 (O&M)Date of decision : 05.09.2019
The Commissioner of Income Tax (Central) Gurgaon
...... Appellant
VeTSuU
Lt. Sh.Pritam Singh Through LR Sh.Gurjit Singh|H.No.748, Phase 3 BI, Mohali.
...... Respondent
CORAM: HON'BLE MR.JUSTICE AJAY TEWARTHON'BLE MR.JUSTICEHARNARESH SINGH GILL111
Present :Mr. Vivek Sethi, Senior Standing Counsel and
Mr. Varun Issar, Junior Standing Counsel
for the appellant.
Mr. Akshay Bhan, Senior Advocate withMr. Alok Mittal, Advocate and.
Mr. Nitin Jain, Advocate for the respondent.
111
AJAY TEWARI, J. (Oral)
CM12276CI]2015
inFor the reasons recorded, the application is allowed. Delay
of 70 days in re-filing the appeal is condoned.
ITA No.207 of 2015
?DLearned 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 dated
20.08.2019, he has instructions to withdraw the present appeal. However,
ITA No.207 of 2015 (O&M)
he prayed that liberty be granted to the appellant-revenue to file anapplication for revival of the appeal, in case something survives therein.
3Dismissed as withdrawn with liberty as prayed for.4Since the main case has been dismissed, the pending C.M.
Application, if any, also stands disposed of,
(AJAY TEWARITJUDGE
(HARNARESH SINGH GILL)JUDGE
05.09.2019pooja sharma-lWhether speaking/reasonedYes/NoWhether Reportable |Yes/No
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