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Pr. Commissioner Of Income Tax-2, Chandigarh v. Vinod Malhotra

High Court 22 Oct 2019 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

22 Oct 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Pr. Commissioner Of Income Tax-2, Chandigarh v. Vinod Malhotra, 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 HARYANAAT CHANDIGARH. 2A5 ITA No. 140 of 2016 (O&M)Date of Decision : 22.10.2019 Pr. Commissioner of Income Tax-2, Chandigarh ... Appellant Versus Vinod Malhotra ....Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE HARNARESH SINGH GILL Present:Mr. Urvashi Dugga, Senior Standing Counsel for the appellant. Mr. Munish Kapila, Advocate and Mr. Aman Parti, Advocate for the respondent. AJAY TEWARI, J.(ORAL) 1.Learned counsel for the appellant-revenue states that since thetaxeffect involved is less than the monetary limit as prescribed in Circular No.3of 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 ?)Dismissed as withdrawn with liberty as prayed for. ITA No. 140 of 2016 (O&M) 3)Since the main case has been dismissed, the pending C.M.,application, if any, also stands disposed of. (AJAY TEWARIT )JUDGE 22.10.2019pooja sain Whether speaking/reasoned?Whether reportable? ( HARNARESH SINGH GILL )JUDGEVes/NoVes/No

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