Commissioner of Income-tax, Panchkula v. The Yamuna Nagar Central Cooperative Bank Ltd
[Citation -2019-LL-0916-48]

Citation 2019-LL-0916-48
Appellant Name Commissioner of Income-tax, Panchkula
Respondent Name The Yamuna Nagar Central Cooperative Bank Ltd.
Relevant Act Income-tax
Date of Order 16/09/2019
Judgment View Judgment
Keyword Tags monetary limit • tax effect

IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.107 of 2014 (O&M) Date of decision : September 16, 2019 Commissioner of Income Tax, Panchkula Appellant Versus Yamuna Nagar, Central Cooperative Bank Ltd. Respondent CORAM : HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present:- Mr. Yogesh Putney, Advocate 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 Dismissed as withdrawn with liberty as prayed for. 3. Since main case has been dismissed as withdrawn, pending C.M, if any also stands dismissed. (AJAY TEWARI) JUDGE (HARNESH SINGH GILL) JUDGE September 16, 2019 sarita Whether speaking / reasoned Yes Whether Reportable: No 1 of 1 Commissioner of Income-tax, Panchkula v. Yamuna Nagar Central Cooperative Bank Ltd
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