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The Principal Commissioner Of Income Tax, Gurgaon v. M/S Bmw India Pvt. Ltd

High Court 26 Aug 2019 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

26 Aug 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In The Principal Commissioner Of Income Tax, Gurgaon v. M/S Bmw India Pvt. 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 ATCHANDIGARH ITA No. 474 of 2018 (O&M)Date of Decision: 26.8.2019 The Principal Commissioner of Income Tax, Gurgaon .......Appellant Vs. M/s BMW India Pvt. Ltd. .......Respondent CORAM: HON’BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE HARNARESH SINGH GILL Present:Mr. Tajender K. Joshi, Senior Standing Counsel for the appellant. ***** AJAY TEWARI, J. (ORAL) Learned counsel for the appellant-revenue has very fairly stated that since the tax effect involved is less than Rs. One crore, he has instructions to withdraw the present appeal in view of Circular dated 17/2019 dated 08.08.2019 issued by the Central Board of Direct Taxes, New Delhi. However, he has prayed that liberty be granted to revenue to file an application for revival of the appeal in case something survives therein. Dismissed as withdrawn with liberty as prayed for. Further the legal issue as claimed by the revenue is being left open to be adjudicated in an appropriate case. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE August 26, 2019Gurpreet Whether speaking /reasoned : YesWhether Reportable : No

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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