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Ita/66/2018 Of The Pr. Commissioner Of Income Tax-1, Amritsar v. Sh. Sunil Kumar, 15 Rose Avenue Amritsar (

High Court 01 Oct 2019 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Ita/66/2018 Of The Pr. Commissioner Of Income Tax-1, Amritsar v. Sh. Sunil Kumar, 15 Rose Avenue Amritsar (
Date of order
01 Oct 2019
Assessment year(s)
Outcome
Dismissed

Case summary

In Ita/66/2018 Of The Pr. Commissioner Of Income Tax-1, Amritsar v. Sh. Sunil Kumar, 15 Rose Avenue Amritsar (, 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 ITA-66-2018 (O&M)Date of decision : 1.10.2019 The Principal Commissioner of Income Tax-I,Amritsar ...... Appellant Sh. Sunil Kumar VeTSUS ...... Respondent CORAM: HON'BLE MR.JUSTICE AJAY TEWARTHON'BLE MR.JUSTICEHARNARESH SINGH GILL Present ;Mr. Vivek Sethi, Sr. Standing Counsel with|Mr. Varun Issar, Jr. Standing Counselfor the appellant. Mr. Kushagra Mahajan, Advocate for| Mr. Salil Kapoor, Advocatefor the respondent. ... AJAY TEWARI, J. (Oral) 1]Learned counsel for the appellant-revenue states that since thetax effect involved is less than the monetary limit as prescribed in CircularNo.3 of 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 |Dismissed as withdrawn with liberty as prayed for. 3,Since the main case has been dismissed as withdrawn, thepending C.M, if any also stands disposed of, (AJAY TEWARIT JUDGE 1.190.201anuradha (HARNARESH SINGH GILL)JUDGE Whether speaking/reasonedWhether Reportable | Yes/NoYes/No
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