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The Pr. Commissioner Of Income Tax, Gurgaon v. M/S Carrier Air-Conditioning And Refrigeration Ltd

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

Case summary

In The Pr. Commissioner Of Income Tax, Gurgaon v. M/S Carrier Air-Conditioning And Refrigeration Ltd, 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

IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH 110 ITA-94-2019 (O&M)Date of Decision : 6.9.2019 The Pr. Commissioner of Income Tax, Gurgaon .-- Appellant Versus M/s Carrier Air-Conditioning and Refrigeration Ltd, ee RESpondent CORAM : HON'BLE MR.JIUSTICE AJAY TEWAR*HON'BLE MR. JUSTICK HARNARESH SINGH GILL Present :Mr. Tejender K.Joshi, Standing counselfor Income Tax Department, 999 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.17 of 2019 datedO08 08.2019 read with Letter No.KF.No.279/Misc/M-93/2018-ITJ date20.08.2019, he has instructions to withdraw the present appeal. However,he prayed that liberty be granted to the appellant-revenue to file anapplication for revival of the appeal, in case something survives therein. 2 Dismissed as withdrawn with liberty as prayed for. 3Since the main case has been dismissed as withdrawn, thepending C.M, if any also stands dismissed. (AJAY TEWARIT)JUDGE 6.9.2019anuradha (HARNARESH SINGH GILL)JUDGE Whether speaking/reasoned Whether Reportable | Yes/No

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