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Ita/267/2016 Of Pr Commissioner Of Income Tax-2 Jalandhar v. M/S Evergreen Publications Jalandhar

High Court 16 Sep 2019 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

16 Sep 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Ita/267/2016 Of Pr Commissioner Of Income Tax-2 Jalandhar v. M/S Evergreen Publications Jalandhar, 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

309 IN THE HIGH COURT OF PUNJAB AND HARYANA |AT CHANDIGARH ITA No.267 of 2016 (O&M)Date of decision : September 16, 2019 The Pr. Commissioner of Income Tax-2, Jalandhar eeoeeee ADPellant 4#.'5' M/s Evergreen Publications (India) Ltd. woos RESPONCEnt CQOQRAM: HON'BLE MR. JUSTICE AJAY TEWARHON'BLE MR. JUSTICE HARNARESH SINGH GILLHON'BLE MR. JUSTICE HARNARESH SINGH GILL Present:-Mr. Vivek Sethi, Sr. Panel Counsel with|Mr. Varun Issar, Jr. Panel Counsel for the appellant,Mr. Varun Issar, Jr. Panel Counsel for the appellant, Mr. Pankaj Jain, Sr. Advocate with| Mr. Divya Suri, Advocate for the respondent. AJAY TEWARI. J (ORAL) 1]Learned counsel for the appellant-revenue states that since the taxeffect involved is less than the monetary limit as prescribed in Circular No.3of 2018 dated 11.07.2018 issued by the Central Board of Direct Taxes,further amended vide Circular No.17 of 2019 dated 08.08.2019 read withLetter No.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, he hasinstructions to withdraw the present appeal. However, he prayed that libertybe granted to the appellant-revenue to file an application for revival of theappeal, in case something survives therein. |Dismissed as withdrawn with liberty as prayed for. 3.Since the main case has been dismissed as withdrawn, the pendingC.M, if any also stands dismissed.C.M, if any also stands dismissed. (AJAY TEWARITJUDGE (HARNESH SINGH GILL)JUDGE September 16, 2019 Sarita | Whether speaking / reasoned Yes Whether Reportable: NO

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