The Pr. Commissioner Of Income Tax-2, Chandigarh v. Appellan

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH 237 ITA-86-2017 (O&M)Date of Decision: 26.08.2019 The Pr. Commissioner of Income Tax-2, Chandigarh Versus ...... Appellan The Ropar District Cooperative Milk Producers Union (2) ....... RespondentITA -96-2017 (O&M) The Pr. Commissioner of Income Tax-2, Chandigarh Versus ...... Appellan The Ropar District Cooperative Milk Producers Union Ltd. (GB ....... RespondentITA -70-2018 (O&M) The Pr. Commissioner of Income Tax-2, Chandigarh Versus ...... Appellan The Ropar District Cooperative Milk Producers Union Ltd, (4) ....... RespondentITA -199-2018 (O&M) The Pr. Commissioner of Income Tax-2, Chandigarh Versus ..... Appellant The Ropar District Cooperative Milk Producers Union (<5 ....... RespondentITA -251-2018 (O&M) The Pr. Commissioner of Income Tax-2, Chandigarh ..... Appellant Versus The Ropar District Cooperative Milk Producers Union ....... Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE HARNARESH SINGH GILL Present:Mr. Vivek Sethi, Advocate for the appellant. Mr. M.R.Sharma, Advocate for the respondent. AJAY TEWARI, J (ORAL) 1]Learned counsel for the appellant-revenue has very fairly statedthat since the tax effect involved is less than=a1 Crore, he has instructionsto withdraw the present appeals in view of Circular dated 17/2019 dated08.08.2019 issued by the Central Board of Direct Taxes, New Delhi.However, he has prayed that liberty be granted to revenue to file anapplication for revival of the appeal(s) in case something survives therein. 2 Dismissed as withdrawn with liberty as prayed for. Further thelegal issue as claimed by the revenue is being left open to be adjudicated inan appropriate case, 3,Since the main case has been disposed of, the pending CM, if any,also stands disposed of, (AJAY TEWARITJUDGE_ (HARNARESH SINGH GILL)JUDGE(| 26.08.2019pooja sainiWhether speaking/reasoned : Yes/NoWhether reportable: Yes/No