The Pr. Commissioner of Income-tax-3, Ludhiana v. Nikkamal Jewellers
[Citation -2019-LL-0909-74]

Citation 2019-LL-0909-74
Appellant Name The Pr. Commissioner of Income-tax-3, Ludhiana
Respondent Name Nikkamal Jewellers
Court HIGH COURT OF PUNJAB & HARYANA
Relevant Act Income-tax
Date of Order 09/09/2019
Judgment View Judgment
Keyword Tags monetary limit • tax effect


ITA No.104 of 2018 (O&M) 1 219 IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.104 of 2018 (O&M) Date of decision : 09.09.2019 Pr. Commissioner of Income Tax-3, Ludhiana Appellant versus M/s Nikkamal Jewellers, 455 Mall, Ludhiana Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Rajesh Katoch, Senior Standing Counsel with Ms. Pridhi Jaswinder Sandhu, Junior Standing Counsel for appellant. Ms. Radhika Suri, Senior Advocate with Mr. M.S.Kanda, Advocate for respondent. AJAY TEWARI, J. (Oral) 1. Learned counsel for appellant-revenue states that since tax effect involved is less than monetary limit as prescribed in Circular No.3 of 2018 dated 11.07.2018 issued by Central Board of Direct Taxes, further amended vide Circular No.17 of 2019 dated 08.08.2019 read with Letter No.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, he has instructions to withdraw present appeal. However, he prayed that liberty be granted to appellant-revenue to file application for revival of appeal, in case something survives therein. 2. Dismissed as withdrawn with liberty as prayed for. 1 of 2 ITA No.104 of 2018 (O&M) 2 3. Since main case has been dismissed, pending C.M. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 09.09.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No 2 of 2 Pr. Commissioner of Income-tax-3, Ludhiana v. Nikkamal Jeweller
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