Commissioner of Income-tax v. Jagdish Chand Gupta
[Citation -2019-LL-0911-70]

Citation 2019-LL-0911-70
Appellant Name Commissioner of Income-tax
Respondent Name Jagdish Chand Gupta
Relevant Act Income-tax
Date of Order 11/09/2019
Judgment View Judgment
Keyword Tags monetary limit • tax effect

IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITR Nos. 185 and 186 of 1999 (O&M) Date of decision : 11.09.2019 Commissioner of Income Tax .Petitioner versus Jagdish Chand Gupta Naraingarh Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Vivek Sethi, Senior Panel Counsel and Mr. Varun Issar, Junior Panel Counsel for petitioner. Mr. Manpreet Singh Kanda, Advocate for respondent. AJAY TEWARI, J. (Oral) 1. Learned counsel for petitioner-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 these references. However, he prayed that liberty be granted to petitioner-revenue to file application for revival of references, in case something survives therein. 2. Dismissed as withdrawn with liberty as prayed for. 3. Since main references have been disposed of, pending C.M. Applications, if any, also stand disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 11.09.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No 1 of 1 Commissioner of Income-tax v. Jagdish Chand Gupta
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