Pr. Commissioner of Income-tax-2, Chandigarh v. Green Field Enterprises
[Citation -2019-LL-0817]

Citation 2019-LL-0817
Appellant Name Pr. Commissioner of Income-tax-2, Chandigarh
Respondent Name Green Field Enterprises
Court HIGH COURT OF PUNJAB & HARYANA
Relevant Act Income-tax
Date of Order 17/08/2019
Judgment View Judgment
Keyword Tags tax effect


IN HIGH COURT OF PUNJAB & HARYANA, CHANDIGARH Sr. No.: 203 Date of Decision: August 17, 2019 1. ITA No.251 of 2016 (O & M) Pr. Commissioner of Income Tax-2, Chandigarh APPELLANT VERSUS M/s Green Field EnterprisesRESPONDENT 2. ITA No.293 of 2016 (O & M) Pr. Commissioner of Income Tax-2, Chandigarh APPELLANT VERSUS M/s Green Field Enterprises RESPONDENT CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON BLE MR. JUSTICE HARNARESH SINGH GILL ... PRESENT: - Mr. Vivek Sethi, Senior Standing Counsel for appellant Revenue. Mr. Tarun Kumar, Advocate, for respondent No.1 Ajay Tewari, J (Oral) This judgment shall dispose of aforementioned connected appeals as they involve similar questions of facts and law. AVIN KUMAR 2019.08.20 13:51 I attest to accuracy and integrity of this document ITA No.251 of 2018 (O & M) [2] Learned counsel for appellant-revenue has very fairly stated that since tax effect involved is less than ` 1 crore, he has instructions to withdraw present appeals in view of Circular dated 17/2019 dated 08.08.2019 issued by Central Board of Direct Taxes, New Delhi. However, he has prayed that liberty be granted to revenue to file application for revival of appeal(s) in case something survives therein. Dismissed as withdrawn with liberty as prayed for. Further legal issue as claimed by revenue is being left open to be adjudicated in appropriate case. (Ajay Tewari) Judge (Harnaresh Singh Gill) August 17, 2019 Judge avin Whether Speaking/ Reasoned: Yes/ No Whether Reportable: Yes/ No AVIN KUMAR 2019.08.20 13:51 I attest to accuracy and integrity of this document Pr. Commissioner of Income-tax-2, Chandigarh v. Green Field Enterprise
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