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The Commissioner Of Income Tax (Tds)-1, Chandigarh v. The Area Manager, Distt. Office, Food Corporation Of India

High Court 20 Sep 2019 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

20 Sep 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In The Commissioner Of Income Tax (Tds)-1, Chandigarh v. The Area Manager, Distt. Office, Food Corporation Of India, 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

235/13 IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH ITA No.263 of 2018 (O&M)Date of decision:20.09.2019 The Commissioner of Income Tax (TDS)-1, Chandigarh ...Appellant Versus The Area Manager, Distt. Office, Food Corporation of India ...Respondent CORAM:HONBLE MR. JUSTICE AJAY TEWARIHONBLE MR, JUSTICE HARNARESH SINGH GILL Present:Mr. T.K.Joshi, Advocate for| Mr. Denesh Goyal, Senior Standing counsel, for the appellant. Mr. Maninder Arora, Advocate, for the respondent.,,,,, AJAY TEWARI, J. (ORAL) Learned counsel for the appellant-Revenue states that since thetax effect involved is less than the monetary limit as prescribed in CircularNo.3 of 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. E.No.279/Misc./M-93/2018-ITJ dated 20.08.2019, he hasinstructions to withdraw the present appeal. However, he prayed that libertybe granted to the Revenue to file an application for revival of the appeal, incase something survives therein. Dismissed as withdrawn with liberty as prayed for. (AJAY TEWARITJUDGE (HARNARESH SINGH GILL)JUDGE 20.09.2019 Hemlata Whether speaking/reasoned Whether reportable

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