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The Commissioner Of Income Tax (Tds)-1, Chandigarh v. M/S Punjab State Grains Procurement Corporation Ltd

High Court 05 Dec 2019 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

05 Dec 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In The Commissioner Of Income Tax (Tds)-1, Chandigarh v. M/S Punjab State Grains Procurement Corporation Ltd, 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

113/2IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH ITA-272-2019(0&M)Date of decision :°05.12.2019 The Commissioner of Income Tax (TDS)-1, Chandigarh ...... Appellant: Versus M/s Punjab State Grains Procurement Corporation Ltd. ...... Respondent CORAM: HON'BLE MR.JUSTICEK AJAY TEWARIHON'BLE MR. JUSTICE VIVEK PURI Present :Mr. Denesh Goyal, Senior Standing Counsel for the appellant,222 AJAY TEWARI, J. (Oral) inAt the outset, |earned counsel for the appellant-revenue statesthat since the tax effect involved is less than the monetary limit as prescribedin Circular No.3 of 2018 dated 11.07.2018 issued by the Central Board ofDirect Taxes, further amended vide Circular No.l7 of 2019 datedO8O8.2019 read with Letter No.K.No.279/Misc/M-93/2018-ITJ dated20.08.2019, he has instructions to withdraw the present appeal. However, heprayed that liberty be granted to the appellant-revenue to file an applicationfor revival of the appeal, in case something survives therein. 2 Dismissed as withdrawn with liberty as prayed for.| 3Since the main case has been dismissed as withdrawn, thepending C.M., if any also stands disposed of. (AJAY TEWARIT) JUDGE 05.12.2019Janki Whether speaking/reasonedWhether Reportable : (VIVEK PURI)JUDGE Yes/NoYes/No

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