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Ita/380/2018 Of The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S National Horticulture Board, Gurgaon (

High Court 29 Jan 2020 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

29 Jan 2020

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Ita/380/2018 Of The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S National Horticulture Board, Gurgaon (, the High Court (2020) 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.

IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH 2()1 ITA-380-2018(0&M)Date of decision :29.1.2020 The Commissioner of Income Tax (Exemptions), Chandigarh ...... Appellant VeTSUS M/s. National Horticulture Board ...... Respondent CORAM: HON'BLE MR.JUSTICE AJAY TEWARTHON'BLE MR.JUSTICE AVNEESH JHINGAN Present ;Mr. Denesh Goyal, Sr. Standing counselfor the appellant. Mr. Sanjeev Singh, Advocatefor the respondents, /// 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 _ hainstructions 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 |Dismissed as withdrawn with liberty as prayed for.3,Since the main case has been dismissed as withdrawn, the pendingC.M, if any also stands disposed of. (AJAY TEWARITJUDGE 29.1.2020anuradha (AVNEESH JHINGAN)JUDGE Whether speaking/reasonedWhether Reportable | Yes/NoYes/No

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