Pr. Commissioner of Income-tax-2, Bathinda v. Ishar Infrastructure Developers Pvt. Ltd
[Citation -2019-LL-0817-3]

Citation 2019-LL-0817-3
Appellant Name Pr. Commissioner of Income-tax-2, Bathinda
Respondent Name Ishar Infrastructure Developers Pvt. Ltd.
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.: 202 Date of Decision: August 17, 2019 1. ITA No.296 of 2015 (O & M) Pr. Commissioner of Income Tax-2, Bathinda APPELLANT VERSUS M/s Ishar Infrastructure Developers Pvt. Ltd. .RESPONDENT 2. ITA No.33 of 2016 (O & M) Pr. Commissioner of Income Tax, Bathinda APPELLANT VERSUS M/s Euro Infrastructure & Power Ltd. RESPONDENT 3. ITA No.376 of 2016 (O & M) Pr. Commissioner of Income Tax, Bathinda .APPELLANT VERSUS M/s Ram Kumar Bansal RESPONDENT 4. ITA No.377 of 2016 (O & M) Pr. Commissioner of Income Tax, Bathinda APPELLANT VERSUS M/s Ram Kumar Bansal RESPONDENT ... AVIN KUMAR 2019.08.22 09:35 I attest to accuracy and integrity of this document ITA No.296 of 2015 & other connected cases [2] 5. ITA No.379 of 2016 (O & M) Pr. Commissioner of Income Tax, Bathinda APPELLANT VERSUS M/s Ishar Infrastructure Developers Pvt. Ltd. RESPONDENT 6. ITA No.391 of 2016 (O & M) Pr. Commissioner of Income Tax, Bathinda APPELLANT VERSUS M/s Kissan Electricals Pvt. Ltd. RESPONDENT 7. ITA No.89 of 2017 (O & M) Pr. Commissioner of Income Tax, Bathinda APPELLANT VERSUS M/s Euro Infrastructure & Power Ltd. ..... RESPONDENT CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON BLE MR. JUSTICE HARNARESH SINGH GILL ... PRESENT: - Mr. Vivek Sethi, Senior Standing Counsel with Mr. Varun Issar, Junior Standing Counsel for appellant Revenue. Mr. Pankaj Jain, Senior Advocate, with Ms. Divya Suri and Mr. Sachin Bhardwaj, Advocates, for respondent(s). . . . AVIN KUMAR 2019.08.22 09:35 I attest to accuracy and integrity of this document ITA No.296 of 2015 & other connected cases [3] Ajay Tewari, J (Oral) This judgment shall dispose of aforementioned connected appeals as they involve similar questions of facts and law. 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 2019.08.22 09:35 I attest to accuracy and integrity of this document Pr. Commissioner of Income-tax-2, Bathinda v. Ishar Infrastructure Developers Pvt. Ltd
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