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Ita/70/2001 Of The Commissioner Of Income Tax v. M/S National Gram Udyog Samiti

High Court 30 Oct 2019 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

30 Oct 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Ita/70/2001 Of The Commissioner Of Income Tax v. M/S National Gram Udyog Samiti, 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

A41IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH ITA No.70 of 2001Date of decision : 39.10.2019 The Commissioner of Income Tax, Chandigarh VerTSU ..... Appellant M/s. National Gram Udyog Samiti, Ropar. ...... Respondent CORAM: HON'BLE MR.JUSTICEKE AJAY TEWARIHON'BLE MRSJUSTICEALKA SARIN --- Present :Mr. Yogesh Putney, Advocate for the appellant. Mr.Akshay Bhan, Sr. Advocate withMr.Alok Mittal, Advocate for 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 datedO08 O8.2019 read with Letter No.BF.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. ?DDismissed as withdrawn with liberty as prayed for. 3Since the main case has been dismissed, the pending C.M.Application, if any, also stands disposed of. | (AJAY TEWARI)JUDGE 30.10.2019 ranid Whether speaking/reasonedWhether Reportable | (ALKA SARIN)JUDGE Yes/NoYes/No

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