Principal Commissioner of Income-tax (Central), Gurgaon v. Renaissance Buildcon Company (P) Ltd
[Citation -2019-LL-0830-22]
Citation | 2019-LL-0830-22 |
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Appellant Name | Principal Commissioner of Income-tax (Central), Gurgaon |
Respondent Name | Renaissance Buildcon Company (P) Ltd. |
Court | HIGH COURT OF PUNJAB & HARYANA |
Relevant Act | Income-tax |
Date of Order | 30/08/2019 |
Judgment | View Judgment |
Keyword Tags | condonation of delay • tax effect |
Bot Summary: | AJAY TEWARI, J. CM No. 773-CII of 2019 This is an application under Section 151 CPC seeking condonation of delay of 159 days in re-filing the present appeal. For the reasons stated in the application, the same is allowed. Delay of 159 days in re-filing the appeal is condoned. ITA No. 31 of 2019 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 1 of 2 ::: Downloaded on - 04-09-2019 10:36:34 ::: CM No. 773-CII of 2019 in/and ....2.... ITA No. 31 of 2019 Delhi. He has prayed that liberty be granted to revenue to file an application for revival of the appeal in case something survives therein. Further the legal issue as claimed by the revenue is being left open to be adjudicated in an appropriate case. |