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Pr. Commissioner Of Income Tax (Central), Gurugram v. Appellan

High Court 27 Aug 2019 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

27 Aug 2019

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Pr. Commissioner Of Income Tax (Central), Gurugram v. Appellan, 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.

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH 106 ITA-2306-2018 (O&M)Date of Decision: 27.08.2019 Pr. Commissioner of Income Tax (Central), Gurugram Versus ...... Appellan M/s S.V.S.Propmart Pvt. Ltd. ....... Respondent 106-A ITA -8514-2018 (O&M) Pr. Commissioner of Income Tax (Central), Gurugram Versus ...... Appellan M/s S.V.S.Propmart Pvt. Ltd. ....... Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE HARNARESH SINGH GILL Present:Mr. Denesh Goyal, Senior Standing Counsel forMr. Kunal Sharma, Senior Standing Counsel for the appellant. AJAY TEWARI, J (ORAL) Learned counsel for the appellant-revenue has very fairly statedthat since the tax effect involved is less than=a1 Crore, he has instructionsto withdraw the present appeals in view of Circular dated 17/2019 dated08.08.2019 issued by the Central Board of Direct Taxes, New Delhi.However, he has prayed that liberty be granted to revenue to file anapplication for revival of the appeal(s) in case something survives therein. ITA-2306-2018 (O&M) an appropriate case, 3Since the main case has been disposed of, the pending CM, if any, also stands disposed of, (AJAY TEWARITJUDGE (HARNARESH SINGH GILL)JUDGE27.08.2019pooja SainiWhether speaking/reasoned : Yes/NoWhether reportable: Yes/No

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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