The Pr. Commissioner of Income-tax, Rohtak v. Nippon Leakles Talbors Ltd
[Citation -2019-LL-0916-141]
| Citation | 2019-LL-0916-141 |
|---|---|
| Appellant Name | The Pr. Commissioner of Income-tax, Rohtak |
| Respondent Name | Nippon Leakles Talbors Ltd. |
| Court | HIGH COURT OF PUNJAB & HARYANA |
| Relevant Act | Income-tax |
| Date of Order | 16/09/2019 |
| Judgment | View Judgment |
| Keyword Tags | monetary limit • tax effect |
| Bot Summary: | AJAY TEWARI, J. CM-18746-CII-2019 This application has been filed for restoration of order dated 14.8.2019. For the reasons recorded in the application, the same is allowed and the appeal is restored to its original number. Main Case Learned counsel for the appellant-revenue states that since the tax effect involved is less than the monetary limit as prescribed in Circular No.3 of 2018 dated 11.07.2018 issued by the Central Board of 1 of 2 ::: Downloaded on - 18-09-2019 16:01:33 ::: CM-18746-CII-2019 in/and 2 ITA-15-2019 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 the present appeal. He prayed that liberty be granted to the appellant-revenue to file an application for revival of the appeal, in case something survives therein. Since the main case has been dismissed as withdrawn, the pending C.M, if any also stands disposed of. |