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Ita/375/2016 Of Pr. Commissioner Of Income Tax 2 Chandigarh v. Gurjit Singh

High Court 05 Sep 2019 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Ita/375/2016 Of Pr. Commissioner Of Income Tax 2 Chandigarh v. Gurjit Singh
Date of order
05 Sep 2019
Assessment year(s)
Outcome
Dismissed

Case summary

In Ita/375/2016 Of Pr. Commissioner Of Income Tax 2 Chandigarh v. Gurjit Singh, 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

ITA No.375 of 2016 (O&M) 345IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH ITA No.375 of 2016 (O&M)Date of decision : 05.09.2019 The Pr. Commissioner of Income Tax-2,Chandigarh ...... Appellant VerTSU Sh. Gurjit Singh, # 748, Phase 3 Bl,Mohali, Punjab ...... Respondent CORAM: HON'BLE MR.JUSTICEKE AJAY TEWARIHON'BLE MR. JUSTICHARNARESH SINGH GILL000 Present ;Mr. Vivek Sethi, Senior Standing Counsel andMr. Varun Issar, Junior Standing Counselfor the appellant. Mr. Akshay Bhan, Senior Advocate withMr. Alok Mittal, Advocate and.Mr. Nitin Jain, Advocate for the respondent. 000 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appellant-revenue to file anapplication for revival of the appeal, in case something survives therein.2 Dismissed as withdrawn with liberty as prayed for. 3Since the main case has been dismissed, the pending C.M. Application, if any, also stands disposed of, (AJAY TEWARITJUDGE (HARNARESH SINGH GILL)JUDGE
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