Case Law › High Court › The Pr. Commissioner Of Income Tax-3, Lu...

The Pr. Commissioner Of Income Tax-3, Ludhiana v. Sh. Mohinder Pal Singh

High Court 01 Oct 2019 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

01 Oct 2019

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In The Pr. Commissioner Of Income Tax-3, Ludhiana v. Sh. Mohinder Pal Singh, 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. 225-3 ITA No. 8511 of 2018 (O&M)Date of Decision : 01.10.2019 The Pr. Commissioner of Income Tax-3, Ludhiana ... Appellant Versus Sh. Mohinder Pal Singh ....Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE HARNARESH SINGH GILL Present:Mr. Rajesh Katoch, Senior Standing Counsel withMs. Pridhi Jaswinder Sandhu, Junior StandingCounsel for the appellant. AJAY TEWARI, J.(ORAL) 1.Learned 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 withLetter No.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, he _ hainstructions 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. ?)Dismissed as withdrawn with liberty as prayed for. ITA No. 8511 of 2018 (O&M) 3)Since the main case has been dismissed, the pending C.M.,application, if any, also stands disposed of. (AJAY TEWARIT )JUDGE 01.10.2019pooja sain Whether speaking/reasoned?Whether reportable? ( HARNARESH SINGH GILL )JUDGEVes/NoVes/No

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