Principal Commissioner of Income-tax, Faridabad v. Nuchem Limited
[Citation -2019-LL-0910-2]

Citation 2019-LL-0910-2
Appellant Name Principal Commissioner of Income-tax, Faridabad
Respondent Name Nuchem Limited
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 109 ITA No. 12 of 2019 (O&M) Date of Decision : 10.09.2019 Principal Commissioner of Income Tax Faridabad ... Appellant Versus M/s Nuchem Limited Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. T.K.Joshi, Senior Standing Counselfor appellant. 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 Dismissed as withdrawn with liberty as prayed for. 1 of 2 ::: Downloaded on - 12-09-2019 12:51:42 ::: ITA No. 12 of 2019 (O&M) 2 3.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 ) 10.09.2019 JUDGE pooja saini Whether speaking/reasoned? Yes/No Whether reportable? Yes/No 2 of 2 Principal Commissioner of Income-tax, Faridabad v. Nuchem Limited
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