Pr. Commissioner of Income-tax-1, Chandigarh v. Thukral Regal Shoes
[Citation -2019-LL-0912-13]

Citation 2019-LL-0912-13
Appellant Name Pr. Commissioner of Income-tax-1, Chandigarh
Respondent Name Thukral Regal Shoes
Court HIGH COURT OF PUNJAB & HARYANA
Relevant Act Income-tax
Date of Order 12/09/2019
Judgment View Judgment
Keyword Tags monetary limit • tax effect


ITA No. 174 of 2016 (O&M) 1 IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 220 ITA No. 174 of 2016 (O&M) Date of Decision : 12.09.2019 Pr. Commissioner of Income Tax-1, Chandigarh ... Appellant Versus M/s Thukral Regal Shoes Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Yogesh Putney, Senior Standing Counsel for 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 Dismissed as withdrawn with liberty as prayed for. 1 of 2 ITA No. 174 of 2016 (O&M) 2 3.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 ) 12.09.2019 JUDGE pooja saini Whether speaking/reasoned? Yes/No Whether reportable? Yes/No 2 of 2 Pr. Commissioner of Income-tax-1, Chandigarh v. Thukral Regal Shoe
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