Pr. Commissioner of Income-tax-2, Chandigarh v. Punjab Agro Industries Corporation Limited
[Citation -2019-LL-0912-43]

Citation 2019-LL-0912-43
Appellant Name Pr. Commissioner of Income-tax-2, Chandigarh
Respondent Name Punjab Agro Industries Corporation Limited
Court HIGH COURT OF PUNJAB & HARYANA
Relevant Act Income-tax
Date of Order 12/09/2019
Judgment View Judgment
Keyword Tags tax effect
Bot Summary: Learned counsel for the appellant states that the tax effect in this case is lessor to Rupees One Crore yet the case is covered by the exception. In the identical matter involving similar question of law, this court has already taken a decision against the revenue in the case titled Principal Commissioner of Income Tax-1, Chandigarh Versus M/s Vardhman Chemtech Private Limited, Chandigarh decided on 28.08.2018. Since the main case has been dismissed, the pending C.M. application, if any, also stands disposed of.


IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 103 ITA No. 146 of 2019 (O&M) Date of Decision : 12.09.2019 Pr. Commissioner of Income Tax -2, Chandigarh Appellant Versus M/s Punjab Agro Industries Corporation Limited Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Ms. Urvashi Dugga, Senior Standing Counsel for appellant. AJAY TEWARI, J.(ORAL) 1. Learned counsel for appellant states that tax effect in this case is lessor to Rupees One Crore yet case is covered by exception. However, in identical matter involving similar question of law, this court has already taken decision against revenue in case titled Principal Commissioner of Income Tax-1, Chandigarh Versus M/s Vardhman Chemtech Private Limited, Chandigarh decided on 28.08.2018 (ITA No. 322 of 2016). present appeal is dismissed in same terms. 2. 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 1 of 1 ::: Downloaded on - 18-09-2019 16:05:24 ::: Pr. Commissioner of Income-tax-2, Chandigarh v. Punjab Agro Industries Corporation Limited
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