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The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Mahatama Gandhi State Institute Of Public Administration

High Court 05 Sep 2019 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

05 Sep 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In The Commissioner Of Income Tax (Exemptions), Chandigarh v. M/S Mahatama Gandhi State Institute Of Public Administration, 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 HARYANAAT CHANDIGARH. 219 ITA No. 268 of 2018 (O&M)Date of Decision : 05.09.2019 The Commissioner of Income Tax (Exemptions), Chandigarh| ... Appellant Versus M/s Mahatama Gandhi State Institute of Public Administration, ....Respondent CQOQRAM:HON'BLE MR. JUSTICE AJAY TEWAHON'BLE MR. JUSTICE HARNARESH SINGH GILL Present:Mr. Denesh Goyal, Senior Standing Counsel for the appellant.Mr. Pankaj Mohan Kansal, Advocate for the respondent. AJAY TEWARI, J.(ORAL) 1.Learned 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 ?)Dismissed as withdrawn with liberty as prayed for.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. 268 of 2018 (O&M) 3)Since the main case has been dismissed, the pending C.M.,application, if any, also stands disposed of. (AJAY TEWARIT )JUDGE 05.09.2019pooja sainWhether speaking/reasoned?Whether reportable? ( HARNARESH SINGH GILL )JUDGEVes/NoVes/No

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