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Pr. Commissioner Of Income Tax-I, Chandigarh v. Mrs. Harjinder Dhiman

High Court 30 Sep 2019 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

30 Sep 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Pr. Commissioner Of Income Tax-I, Chandigarh v. Mrs. Harjinder Dhiman, 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

1 IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH. 340 ITA No. 38 of 2016 (O&M)Date of Decision : 30.09.2019 Pr. Commissioner of Income Tax-I, Chandigarh ... Appellant Versus Mrs. Harjinder Dhiman| ....Respondent CQOQRAM:HON'BLE MR. JUSTICE AJAY TEWAHON'BLE MR. JUSTICE HARNARESH SINGH GILL Present:Mr. Yogesh Putney, Advocate andMr. Ajiteshwar Singh, Advocate for the appellant.Mr. Ajiteshwar Singh, Advocate for the appellant. Mr. Manpreet Kanda, Advocate for the respondent. AJAY TEWARI, J.(ORAL) 1Learned 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 ?)Dismissed as withdrawn with liberty as prayed for.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. 38 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 30.09.2019pooja sainWhether speaking/reasoned?Whether reportable? ( HARNARESH SINGH GILL )JUDGEVes/NoVes/No

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