Pr. Commissioner of Income-tax-I, Chandigarh v. Harjinder Dhiman
[Citation -2019-LL-0930-25]

Citation 2019-LL-0930-25
Appellant Name Pr. Commissioner of Income-tax-I, Chandigarh
Respondent Name Harjinder Dhiman
Court HIGH COURT OF PUNJAB & HARYANA
Relevant Act Income-tax
Date of Order 30/09/2019
Judgment View Judgment
Keyword Tags monetary limit • tax effect


ITA No. 50 of 2016 (O&M) 1 IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 340 ITA No. 50 of 2016 (O&M) Date of Decision : 30.09.2019 Pr. Commissioner of Income Tax-I, Chandigarh ... Appellant Versus Mrs. Harjinder Dhiman ....Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Yogesh Putney, Advocate and Mr. Ajiteshwar Singh, Advocate for appellant. Mr. Manpreet Kanda, 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 Dismissed as withdrawn with liberty as prayed for. 1 of 2 ::: Downloaded on - 03-10-2019 11:32:57 ::: ITA No. 50 of 2016 (O&M) 2 3. Since main case has been dismissed, pending C.M. application, if any, also stands disposed of. ( AJAY TEWARI ) JUDGE ( HARNARESH SINGH GILL ) 30.09.2019 JUDGE pooja saini Whether speaking/reasoned? Yes/No Whether reportable? Yes/No 2 of 2 ::: Downloaded on - 03-10-2019 11:32:57 ::: Pr. Commissioner of Income-tax-I, Chandigarh v. Harjinder Dhiman
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