Ita/443/2017 Of Pr . Commissioner Of Income Tax (Central),Gurgaon v. M/S Prashanti Surya Construction Co. Pvt. Ltd
High Court
03 Sep 2019 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Ita/443/2017 Of Pr . Commissioner Of Income Tax (Central),Gurgaon v. M/S Prashanti Surya Construction Co. Pvt. Ltd
Date of order
03 Sep 2019
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Ita/443/2017 Of Pr . Commissioner Of Income Tax (Central),Gurgaon v. M/S Prashanti Surya Construction Co. Pvt. Ltd, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Decision: In the circumstances, we deem itappropriate to dismiss this appeal.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
ITA No.443 of 2017 (O&M)
1
IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH
ITA No.443 of 2017 (O&M)Date of decision : 03.09.2019
Pr. Commissioner of Income Tax (Central),Gurgaon|
...... Appellant
VeTSuU
M/s Prashanti Surya Construction Co. Pvt. Ltd.
...... Respondent
CORAM: HON'BLE MR.JUSTICE AJAY TEWARTHON'BLE MR.JUSTICEHARNARESH SINGH GILL
...
Present :-None for the appellant.
Mr. K.L.Goyal, Senior Advocate withMr. Chetan Sood, Advocatefor the respondent.
...
AJAY TEWARI, J. (Oral)
inWe find that the tax effect involved is less than the monetarylimit as prescribed in Circular No.3 of 2018 dated 11.07.2018 issued bythe Central Board of Direct Taxes, further amended vide Circular No.17of 2O19 dated O8.08.2019 read with Letter No.F.No.2?79/Misc/M-93/2018-ITJ dated 20.08.2019. In the circumstances, we deem itappropriate to dismiss this appeal. Ordered accordingly. However,liberty is granted to the appellant-revenue to file an application for revivalof the appeal, in case something survives therein.
?DIt is, further, clarified that the dismissal of the appeal shallnot be taken to be affirmation of order of the Tribunal on merits. Further,
ITA No.443 of 2017 (O&M)
the legal issue as claimed by the appellant-revenue is being left open to beadjudicated in an appropriate case.
3Since the main case has been dismissed, the pending C.M.Application, if any, also stands disposed of,
(AJAY TEWARITJUDGE
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