The Pr. Commissioner of Income-tax-2, Jalandhar v. Evergreen Publications (India) Ltd
[Citation -2019-LL-0916-50]

Citation 2019-LL-0916-50
Appellant Name The Pr. Commissioner of Income-tax-2, Jalandhar
Respondent Name Evergreen Publications (India) 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


IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.267 of 2016 (O&M) Date of decision : September 16, 2019 Pr. Commissioner of Income Tax-2, Jalandhar Appellant Versus M/s Evergreen Publications (India) Ltd. Respondent CORAM : HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present:- Mr. Vivek Sethi, Sr. Panel Counsel with Mr. Varun Issar, Jr. Panel Counsel for appellant. Mr. Pankaj Jain, Sr. Advocate with Mr. Divya Suri, Advocate for respondent. 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 Dismissed as withdrawn with liberty as prayed for. 3. Since main case has been dismissed as withdrawn, pending C.M, if any also stands dismissed.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) September 16, 2019 JUDGE sarita Whether speaking / reasoned Yes Whether Reportable: No 1 of 1 Pr. Commissioner of Income-tax-2, Jalandhar v. Evergreen Publications (India) Ltd
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