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Principal Commissioner Of Income Tax (Central), Gurgaon v. M/S Renaissance Buildcon Company (P) Ltd

High Court 30 Aug 2019 In favour of: Revenue

Forum / Bench

High Court · phhc

Parties

Date of order

30 Aug 2019

Assessment year(s)

—

Outcome

Allowed

Case summary

In Principal Commissioner Of Income Tax (Central), Gurgaon v. M/S Renaissance Buildcon Company (P) Ltd, the High Court (2019) allowed the appeal. The decision went in favour of the Revenue.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

Section 151 case law →

The order — as passed by the High Court

CM No. 1039-CII of 2019 in/andITA No. 52 of 2019 ....1.... IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH CM No. 1039-CII of 2019 in/andITA No. 52 of 2019 (O&M)Date of Decision: 30.8.2019 Principal Commissioner of Income Tax (Central), Gurgaon .......Appellant Vs. M/s Renaissance Buildcon Company (P) Ltd. .......Respondent CORAM: HON’BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE HARNARESH SINGH GILL Present:Mr. Dinesh Saini, Advocate for Mr. Kunal Sharma, Advocatefor the appellant. ***** AJAY TEWARI, J. (ORAL) CM No. 1039-CII of 2019 This is an application under Section 151 CPC seeking condonation of delay of 154 days in re-filing the present appeal. For the reasons stated in the application, the same is allowed.Delay of 154 days in re-filing the appeal is condoned. ITA No. 52 of 2019 (O&M) Learned counsel for the appellant-revenue has very fairly stated that since the tax effect involved is less than Rs. One crore, he has instructions to withdraw the present appeal in view of Circular dated 17/2019 dated 08.08.2019 issued by the Central Board of Direct Taxes, New Delhi. However, he has prayed that liberty be granted to revenue to file an CM No. 1039-CII of 2019 in/andITA No. 52 of 2019 ....2.... application for revival of the appeal in case something survives therein. Dismissed as withdrawn with liberty as prayed for. Further the legal issue as claimed by the revenue is being left open to be adjudicated in an appropriate case. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) August 30, 2019JUDGE GurpreetWhether speaking /reasoned : YesWhether Reportable : No

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