Itr/185/1999 Of Commissioner Of Income Tax, Ro v. Jagdish Chand Gupta, Naraingar
High Court
11 Sep 2019 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Itr/185/1999 Of Commissioner Of Income Tax, Ro v. Jagdish Chand Gupta, Naraingar
Date of order
11 Sep 2019
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itr/185/1999 Of Commissioner Of Income Tax, Ro v. Jagdish Chand Gupta, Naraingar, 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
ITR Nos. 185 and 186 of 1999 (O&M)Date of decision : 11.09.2019
Commissioner of Income Tax
_.... Petitioner |
VerTSU
Jagdish Chand Gupta Naraingarh
...... Respondent
CORAM: HON'BLE MR.JUSTICEKE AJAY TEWARIHON'BLE MR. JUSTICHARNARESH SINGH GILL
...
Present :Mr. Vivek Sethi, Senior Panel Counsel andMr. Varun Issar, Junior Panel Counsel
for the petitioner.
Mr. Manpreet Singh Kanda, Advocatefor the respondent.
...
AJAY TEWARI, J. (Oral)
inLearned counsel for the petitioner-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 these references. However,he prayed that liberty be granted to the petitioner-revenue to file anapplication for revival of the references, in case something survivestherein.
2 Dismissed as withdrawn with liberty as prayed for.
3Since the main references have been disposed of, the pendingC.M. Applications, if any, also stand disposed of.
(AJAY TEWARIT
JUDGE
11.09.2019pooja sharma-l
Whether speaking/reasoned
Whether Reportable :
(HARNARESH SINGH GILL)JUDGE
Yes/No
Yes/No
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