Pr. Commissioner of Income-tax, Panchkula v. Parveen Kumar
[Citation -2019-LL-0910-13]

Citation 2019-LL-0910-13
Appellant Name Pr. Commissioner of Income-tax, Panchkula
Respondent Name Parveen Kumar
Relevant Act Income-tax
Date of Order 10/09/2019
Judgment View Judgment
Keyword Tags monetary limit • tax effect

IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.167 of 2017 (O&M) Date of decision : 10.09.2019 Pr. Commissioner of Income Tax, Panchkula Appellant versus Sh. Parveen Kumar Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Yogesh Putney, Advocate for appellant. Ms. Salima Chalana, 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 Dismissed as withdrawn with liberty as prayed for. 3. Since main case has been dismissed, pending C.M. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 10.09.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No 1 of 1 Pr. Commissioner of Income-tax, Panchkula v. Parveen Kumar
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