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The Principal Commissioner Of Income Tax-Ii, Amritsar _ v. M/S. J.s.grover Construction

High Court 25 Sep 2019 In favour of: Assessee

Forum / Bench

High Court · phhc

Parties

Date of order

25 Sep 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In The Principal Commissioner Of Income Tax-Ii, Amritsar _ v. M/S. J.s.grover Construction, 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 229 ITA-98-2018 (O&M)Date of decision °:25.9.201 The Principal Commissioner of Income Tax-II, Amritsar _...... Appellant Versus M/s. J.S.Grover Construction ...... Respondent CORAM: HON'BLE MR.JIUSTICE AJAY TEWARIHON'BLE MR.JUSTICEHARNARESH SINGH GILL Present :Mr. Vivek Sethi, Senior Standing Counsel withMr. Varun Issar, Jr. Standing counselfor the appellant. ... AJAY TEWARI, J. (Oral) 1]Learned counsel for the appellant-revenue states that since thetax effect involved is less than the monetary limit as prescribed in CircularNo.3 of 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appellant-revenue to file an application for revival of theappeal, in case something survives therein. 2 Dismissed as withdrawn with liberty as prayed for. 2)Since the main case has been dismissed as withdrawn, thepending C.M, if any also stands disposed of, (AJAY TEWARITJUDGE 25.9.2019anuradha (HARNARESH SINGH GILL)JUDGE Whether speaking/reasoned Yes/NoYes/No Whether Reportable |

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