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The Principal Commissioner Of Income Tax, Gurgaon v. Dlf Retail Developers Ltd., Gurgaon

High Court 27 Feb 2020 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

27 Feb 2020

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In The Principal Commissioner Of Income Tax, Gurgaon v. Dlf Retail Developers Ltd., Gurgaon, the High Court (2020) dismissed the appeal. The decision went in favour of the assessee.

Issue: Whether speaking/ reasonedYes /Noa2.

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

105IN THE HIGH COURT OF PUNJAB & HARYANAAT CHANDIGARH Se J ITA No.402 of 2019Date of Decision: 27.02.2020 The Principal Commissioner of Income Tax, Gurgaon Versus Appellant DLF Retail Developers Ltd., Gurgaon Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE AVNEESH JHINGAN Present:Mr. Tajender K. Joshi, Sr. Standing Counsel with|Mr. Vikram Bali, Jr. Standing Counsel for the appellant, ++++ AJAY TEWARI, J. (Oral) ,!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 dated08.08.2019 read with Letter No.F.No.2/79/Misc/M-93/2018-ITJ dated20.08.2019, he has instructions to withdraw the present appeal.However, ne prayed that liberty be granted to the appellant-revenue tofile an application for revival of the appeal, in case something survivestherein. 2.Dismissed as withdrawn with liberty as prayed for,3.Since the main case has been dismissed, the pending C.M.Application, if any, stands disposed otf JUDGE JUDGE February 27, 2020 pankaj baweja I. Whether speaking/ reasonedYes /Noa2. Whether reportablYes /No

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