Pr. Commissioner of Income-tax (Central), Gurugram v. SAB Udyog Limited
[Citation -2019-LL-0920-34]

Citation 2019-LL-0920-34
Appellant Name Pr. Commissioner of Income-tax (Central), Gurugram
Respondent Name SAB Udyog Limited
Court HIGH COURT OF PUNJAB & HARYANA
Relevant Act Income-tax
Date of Order 20/09/2019
Judgment View Judgment
Keyword Tags monetary limit • tax effect


IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 110 ITA-124-2019 (O&M) Date of Decision : 20.9.2019 Pr. Commissioner of Income Tax (Central), Gurugram Appellant Versus M/s. SAB Udyog Limited Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI : HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Tejender Joshi, 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 Dismissed as withdrawn with liberty as prayed for. 3. Since main case has been dismissed as withdrawn, pending C.M, if any also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 20.9.2019 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No 1 of 1 Pr. Commissioner of Income-tax (Central), Gurugram v. SAB Udyog Limited
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