Case LawHigh Court › Ita/48/2018 Of The Pr.commissioner Of In...

Ita/48/2018 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/48/2018 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/48/2018 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 349-6 ITA No.48 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.for 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appellant-revenue to file anapplication for revival of the appeal, in case something survives therein. 2 Dismissed as withdrawn with liberty as prayed for. 3,Since the main case has been dismissed, the pending C.M., ifany, also stands disposed of.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/reasonedWhether Reportable | Yes/NoYes/No
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