The Principal Commissioner of Income-tax-II, Amritsar v. J.S. Grover Construction
[Citation -2019-LL-0925-37]

Citation 2019-LL-0925-37
Appellant Name The Principal Commissioner of Income-tax-II, Amritsar
Respondent Name J.S. Grover Construction
Relevant Act Income-tax
Date of Order 25/09/2019
Judgment View Judgment
Keyword Tags monetary limit • tax effect

IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 229 ITA-98-2018 (O&M) Date of decision :25.9.2019 Principal Commissioner of Income Tax-II, Amritsar Appellant versus M/s. J.S.Grover Construction Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Mr. Vivek Sethi, Senior Standing Counsel with Mr. Varun Issar, Jr. Standing counsel 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 Dismissed as withdrawn with liberty as prayed for. 3. Since main case has been dismissed as withdrawn, pending C.M, if any also stands disposed of.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 25.9.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No 1 of 1 Principal Commissioner of Income-tax-II, Amritsar v. J.S. Grover Construction
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