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Ita/3503/2018 Of The Commissioner Of Income-Tax (Tds)-1, Chandigarh v. M/S Sukham Infrastructure Pvt. Ltd. Chandigarh (Tan: Ptls16394A)

High Court 23 Aug 2021 In favour of: Revenue

Forum / Bench

High Court · phhc

Parties

Date of order

23 Aug 2021

Assessment year(s)

2017-13

Outcome

Allowed

Case summary

In Ita/3503/2018 Of The Commissioner Of Income-Tax (Tds)-1, Chandigarh v. M/S Sukham Infrastructure Pvt. Ltd. Chandigarh (Tan: Ptls16394A), the High Court (2021) 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

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH 108 CM-7050-C 11-2021 in/anLTA-3503-2018(O&M)Decided on: 23.8.2021 The Commissioner of Income Tax (TDS)-1, Chandigarh VS) ...Appellant M/s Sukham Infrastructure Pvt. Ltd. ...Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MRS, JUSTICE ALKA SARINHON'BLE MRS, JUSTICE ALKA SARIN Present:Mr. Denesh Goyal, Sr. Standing Counsel for the appellant. kok AJAY TEWARI, J.(Oral) CM-7050-C 11-202 This application has been filed for withdrawal of the mainappeal being covered by circular No. 17/2019 dated 8.8.2019 and furtherclarification dated 20.8.2019 due to low tax effect for assessment year2017-13. For the reasons recorded, the application is allowed. Main caseis taken up for hearing today itselt. LTA-3503-2018 In view of the averments made inCM-/050-C 11-202 that thetax effect is lower than the monetary benefit, the main case is dismissed as withdrawn. Since the main case has been decided, the pending application,if any, also stands disposed of. (AJAY TEWARI)JUDGE (ALKA SARIN)JUDGE 93.8 2702anuradha +Whether speaking/reasoned+Whether reportable Yes/NoYes/No

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