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The Commissioner Of Income-Tax (Tds)-1, Chandigarh v. The District Manager, Punjab State Grains Procurement Corp.ltd., Ropar

High Court 06 Sep 2019 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

06 Sep 2019

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In The Commissioner Of Income-Tax (Tds)-1, Chandigarh v. The District Manager, Punjab State Grains Procurement Corp.ltd., Ropar, 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.

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH [TA-264-2018 Date of decision: 06.09.2019 The Commissioner of Income-tax (TDS)-1, Chandigarh .... Appellant Versus The District Manager, Punjab State Grains Procurement Corp.Ltd., Ropar .-- Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICK HARNARESH SINGH GILL Present:Mr. Denesh Goyal, Sr. Standing Counselfor the appellant,for the appellant, Mr. Pankaj Jain, Sr. Advocate with Mr. Sachin Bhardwaj, Mr. Divya Suri & Mr. Gaurav Singh Bisht, Advocatesfor the respondents.for the respondents. $$$$ AJAY TEWARI_J (ORAL) 1]Learned counsel for the appellant-revenue states that sincethe tax effect involved is less than the monetary limit as prescribed inCircular No.3 of 2018 dated 11.07.2018 issued by the Central Board ofDirect Taxes, further amended vide Circular No.l7 of 2019 datedO08O8.2019 read with Letter No. KE.No 279/Misc/M-93/2018-ITJ dat20.08.2019, he has instructions to withdraw the present appeal.However, he prayed that liberty be granted to the revenue to file anapplication for revival of the appeal, in case something survives therein.?DDismissed as withdrawn with liberty as prayed for. (AJAY TEWARI )|JUDGE. ( HARNARESH SINGH GILL )06.09.2019JUDGE DineshWhether speaking/reasonedYes/No.Whether ReportableYes/No |

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