Ita/46/2018 Of The Pr.commissioner Of Income Tax-2 Chandigarh v. Sh.ravinder Singh Nagi Plot
High Court
09 Sep 2019 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Ita/46/2018 Of The Pr.commissioner Of Income Tax-2 Chandigarh v. Sh.ravinder Singh Nagi Plot
Date of order
09 Sep 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/46/2018 Of The Pr.commissioner Of Income Tax-2 Chandigarh v. Sh.ravinder Singh Nagi Plot, 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
IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH
349-5ITA No.46 of 2018 (O&M)Date of decision : 09.09.2019
The Pr. Commissioner of Income Tax-2, Chandigarh..... Appellant
VerTSU
Sh. Ravinder Singh Negi
...... Respondent
CORAM: HON'BLE MR.JUSTICEKE AJAY TEWARIHON'BLE MR. JUSTICHARNARESH SINGH GILL
Present :Mrs. Urvashi Dhugga, Standing counselfor the appellant.
Mr. Nitin Kaushal, Advocatefor the respondent.
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 datedOS.O08.2019 read with Letter No.E.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2 Dismissed as withdrawn with liberty as prayed for.
3,Since the main case has been dismissed, the pending C.M., ifany, also stands disposed of.
(AJAY TEWARITJUDGE
09.09.2019
anuradha
(HARNARESH SINGH GILL)JUDGE
Whether speaking/reasonedYes/NoWhether Reportable |Yes/No
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