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Principal Commissioner Of Income Tax, Faridabad v. M/S Indian Armour Systems Pvt. Ltd

High Court 23 Sep 2019 In favour of: Revenue

Forum / Bench

High Court · phhc

Parties

Date of order

23 Sep 2019

Assessment year(s)

—

Outcome

Allowed

The order — as passed by the High Court

Case summary

In Principal Commissioner Of Income Tax, Faridabad v. M/S Indian Armour Systems Pvt. 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.

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH. 110ITA No. 461 of 2018 (O&M)Date of Decision : 23.09.2019 Principal Commissioner of Income Tax, Faridabad ... Appellant Versus M/s Indian Armour Systems Pvt. Ltd. ....Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE HARNARESH SINGH GILL Present:Mr. Tajender K. Joshi, Senior Standing Counsel for the appellant. AJAY TEWARI, J.(ORAL) CM.25675.CI].2018 inThis is anapplication for condonation of delay of 3 days in filingthe present appeal. Heard. In view of the reasons mentioned in theapplication, same is allowed, 2 Delay of 3 days in filing the appeal is condoned. ITA No. 461 of 2018 3Learned 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 with ITA No. 461 of 2018 (O&M) Letter 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appellant-revenue to file an application for revival of theappeal, in case something survives therein. 4Dismissed as withdrawn with liberty as prayed for.5 Since the main case has been dismissed, the pending C.M.,application, if any, also stands disposed of. (AJAY TEWARI )JUDGE 23.09.2019pooja Saini ( HARNARESH SINGH GILL )JUDGE Whether speaking/reasoned?Whether reportable? Yes/NoYes/No

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