Ita/211/2016 Of Pr Commissioner Of Income Tax Ludhiana v. Harvinder Pal Singla
High Court
09 Sep 2019 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Ita/211/2016 Of Pr Commissioner Of Income Tax Ludhiana v. Harvinder Pal Singla
Date of order
09 Sep 2019
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Ita/211/2016 Of Pr Commissioner Of Income Tax Ludhiana v. Harvinder Pal Singla, 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.
IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH
347-4ITA No.211 of 2016 (O&M)Date of decision : 09.09.2019
The Pr. Commissioner of Income Tax (Central) Ludhiana ...... Appellant
VeTSuU
Shri Harvinder Pal Singla
...... Respondent
CORAM: HON'BLE MR.JUSTICE AJAY TEWARTHON'BLE MR.JUSTICEHARNARESH SINGH GILL
Present ;Mr. Rajesh Katoch, Senior Standing counsel withMs. Pridhi Jaswinder Sandhu, Junior Standing counselfor the appellant.
Mr. Divya Suri, Advocatefor 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?DDismissed as withdrawn with liberty as prayed for.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., ifany, also stands disposed of.
(AJAY TEWARITJUDGE
09.09.2019anuradha
(HARNARESH SINGH GILL)JUDGE
Whether speaking/reasoned
Yes/No
Whether Reportable |
Yes/No
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