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The Commissioner Of Income Tax (Exemptions), Chandigarh v. Baba Hira Singh Bhattal Institute Of Engineering & Technology

High Court 17 Oct 2019 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

17 Oct 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In The Commissioner Of Income Tax (Exemptions), Chandigarh v. Baba Hira Singh Bhattal Institute Of Engineering & Technology, 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 HARYANA ATCHANDIGARH ITA No.261 of 2018 (O&M),Date of Decision: 17.19.2019 The Commissioner of Income Tax (Exemptions), Chandigarh...... Appellant Vs. Baba Hira Singh Bhattal Institute of Engineering & Technology ...... Respondent CORAM:HON’BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE HARNARESH SINGH GILL Present:Mr. Denesh Goyal, Advocate for the appellant. +++++ AJAY TEWARI_ J. (QRAL) 1,Learned counsel for the appellant-revenue states that since the taxeffect involved is less than the monetary limit as prescribed in Circular No.3 of2018 dated 11.07.2018 issued by the Central Board of Direct Taxes, furtheramended vide Circular No.1/7 ot 2JO19 dated 08.08.2019 read with LetterNo. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, he has instructions towithdraw the present appeal. However, he prayed that liberty be granted to theappellant-revenue to file an application for revival of the appeal, in casesomething survives therein. 2.Dismissed as withdrawn with liberty as prayed for. 3.Since the main case has been dismissed, the pending application, ifany, also stands disposed of. (AJAY TEWARIT)JUDGE (HARNARESH SINGH GILL)JUDGE. October 17, 2019Meenu Whether speaking /reasoned* Yes/NoWhether Reportable* Yes/No

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