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Ita/311/2019 Of The Pr. Commissioner Of Income Tax Gurgaon v. M/S B. G. India Energy Solutions Pvt Ltd

High Court 13 Dec 2019 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

13 Dec 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Ita/311/2019 Of The Pr. Commissioner Of Income Tax Gurgaon v. M/S B. G. India Energy Solutions Pvt Ltd, 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.311 of 2019 (O&M)Date of decision :13.12.2019 The Pr. Commissioner of Income-tax, Gurgaon ...... Appellant VerTSU M/s B.G.India Energy Solutions Pvt. Ltd. ...... Respondent CORAM: HON'BLE MR.JUSTICEKE AJAY TEWARIHON'BLE MR. JUSTICE VIVEK PUR ... Present ;Mr. Tajender K.Joshi, Advocatefor the appellant. ... 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appellant-revenue to file anapplication for revival of the appeal, in case something survives therein.2 Dismissed as withdrawn with liberty as prayed for. 3,Since the main case has been dismissed, the pending C.M.Application, if any, also stands disposed of. | (AJAY TEWARITJUDGE 13.12.2019pooja sharma-lWhether speaking/reasonedWhether Reportable | (VIVEK PURI)JUDGE Yes/NoYes/No

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