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Ita/403/2019 Of Principal Commissioner Of Income -Tax v. M/S Hightech Construction P Ltd

High Court 24 Feb 2020 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

24 Feb 2020

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Ita/403/2019 Of Principal Commissioner Of Income -Tax v. M/S Hightech Construction P Ltd, 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.

ITA No. 403 of 2019 (O&M) Date of Decision: 24.02.7020. Principal Commissioner of Income Tax, Faridabad ...... Appellant (")%*% M/s Hightech Construction Pvt. Ltd. ..... Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE AVNEESH JHINGAN Present:Mr. Tajender K. Joshi, Senior Panel Counsel with|Mr. Vikram Bali, Junior Panel Counselfor the appellant. 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.3 of2018 dated 11.07.2018 issued by the Central Board of Direct Taxes, furtheramended vide Circular No.17 of 2019 dated O&8.O8.2019 read with LetteNo.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, he has instructions tolwithdraw the present appeal. However, he prayed that liberty be granted to theappellant-revenue to file an application for revival of the appeal, in casesomething survives therein. DDismissed as withdrawn with liberty as prayed for, 3Since the main case has been dismissed, the pending C.M., if any,also stands disposed of. (AJAY TEWARIT) JUDGE 24.02.2020reemd (AVNEESH JHINGAN)JUDGE

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