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The Pr. Commissioner Of Income Tax-1, Rohtak v. M/S Nippon Leakless Talbros Ltd

High Court 12 Sep 2019 In favour of: Revenue

Forum / Bench

High Court · phhc

Parties

Date of order

12 Sep 2019

Assessment year(s)

—

Outcome

Allowed

The order — as passed by the High Court

Case summary

In The Pr. Commissioner Of Income Tax-1, Rohtak v. M/S Nippon Leakless Talbros Ltd, the High Court (2019) allowed the appeal. The decision went in favour of the Revenue.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH. 104 CM-18385-CI[-2019 in/andITA No. 8519 of 2018 (O&M)Date of Decision : 12.09.2019 The Pr. Commissioner of Income Tax-1, Rohtak ... Appellant Versus M/s Nippon Leakless Talbros Ltd. ....Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE HARNARESH SINGH GILL Present:Mr. Sandeep Goyal, Advocate for the applicant/appellant.AJAY TEWARI, J.(ORAL) CM!18385!Cll!2019 1.This is an application for restoration of ITA No. 8519 of 2018 toits original number which was dismissed for non-prosecution on14.08.2019. Heard. In view of the reasons mentioned in the application,same is allowed. | ?)ITA No. 8519 of 2018 is restored to its original number and takenup today itself. ITA No. 8519 of 2018 3Learned 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 with ITA No. 8519 of 2018 (O&M) Letter No.F.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 appellant-revenue to file an application for revival of theappeal, in case something survives therein. 4Dismissed as withdrawn with liberty as prayed for.5 Since the main case has been dismissed, the pending C.M.,application, if any, also stands disposed of. (AJAY TEWARI )JUDGE 12.09.2019pooja Saini ( HARNARESH SINGH GILL )JUDGE Whether speaking/reasoned?Whether reportable? Yes/NoYes/No

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