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Ita/23/2017 Of Pr Commissioner Of Income Tax Pkl v. M/S Haryana Warehousing Corp Bay 15-18 Sec 2 Pkl

High Court 06 Nov 2019 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

06 Nov 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Ita/23/2017 Of Pr Commissioner Of Income Tax Pkl v. M/S Haryana Warehousing Corp Bay 15-18 Sec 2 Pkl, 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.23 of 2017Date of decision : 06.11.2019 Pr. Commissioner of Income Tax, Panchkula. ..... Appellant VerTSU M/s. Haryana Warehousing Corporation, Panchkula .....Respondent CORAM: HON'BLE MR.JUSTICE AJAY TEWARTHON'BLE MRS.JUSTICEALKA SARIN ,,, Present :Mr. Yogesh Putney, Advocate for the appellantMr. M.S.Kanda, Advocate for the respondent. ,,, 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. ?DDismissed as withdrawn with liberty as prayed for. 3Since the main case has been dismissed, the pending C.M.Application, if any, also stands disposed of.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 06.11.2019ranid Whether speaking/reasonedWhether Reportable | ( ALKA SARIN1JUDGE Yes/NoYes/No

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