Tne Commissioner Of Income Tax, Patiala v. M/S Pure Drinks (N. Delhi) Ltd
High Court
13 Feb 2019 In favour of: Assessee
Forum / Bench
High Court · phhc
Parties
Tne Commissioner Of Income Tax, Patiala v. M/S Pure Drinks (N. Delhi) Ltd
Date of order
13 Feb 2019
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Tne Commissioner Of Income Tax, Patiala v. M/S Pure Drinks (N. Delhi) 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.
IN THE HIGH COURT QF PUNJAB AND HARYANA AT |CHANDIGARH
LTA-69-2004(O&M|Date of decision:- 13.02.7019
Tne Commissioner of Income Tax, Patiala
.. Appellant
Versus
M/s Pure Drinks (N. Delhi) Ltd.
.. Respondent
CORAM* HON'BLE MR. JUSTICE KRISHNA MURARITCHIEF JUSTICEHON’BLE MR. JUSTICE ARUN PALLI
Present:- Mr. Rajesn Katoch, Aavocate,
for the appellant.Mr. Akshay Bhan, Senior Aavocate, witn Mr. ALok Mittal, Aavocate,for the respondent.
x KK*
KRISHNA MURARI[C.J.(ORAL)
Learned counsel for the appellant-revenue states that|since the tax effect involved is less. than2|50 lacs, he hasinstructions TOwitndrawtne presentappeal1nV1eWCircular No. 03/2018, dated 11.07.2018 issued by the Central Board|of Direct Taxes, New Delhi. However, he nas prayed that liberty be granted to the revenue to file an application for revival of the|appeal 1n case something survives therein.2.|Dismissed as witndrawn with Liberty as prayed for. It 1s,however, Clarified that withdrawal of the appeal by the revenue|snall not pe taken to be affirmation of order of the Tribunal on merits. Further, the legal issue as claimed by the revenue 1s beingleft open to be adjudicated 1n an appropriate case.
of |
(KRISHNA MURART)
CHILEF JUSTICE
(ARUN PALLT)
JUDGE
13.02.2019
Anodh|
Wnetner s'eakin</reasoned
Yes/No|
Yes/No
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