The Pr. Commissioner of Income-tax-2, Chandigarh v. Baljeet Kaur Sekhon
[Citation -2019-LL-1001-139]

Citation 2019-LL-1001-139
Appellant Name The Pr. Commissioner of Income-tax-2, Chandigarh
Respondent Name Baljeet Kaur Sekhon
Court HIGH COURT OF PUNJAB & HARYANA
Relevant Act Income-tax
Date of Order 01/10/2019
Judgment View Judgment
Keyword Tags monetary limit • tax effect


ITA No. 246 of 2015 (O&M) 1 IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 222-3 ITA No. 246 of 2015 (O&M) Date of Decision : 01.10.2019 Pr. Commissioner of Income Tax-2, Chandigarh ... Appellant Versus Baljeet Kaur Sekhon ....Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Ms. Urvashi Dugga, Advocte for appellant. Mr. M.S.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 Dismissed as withdrawn with liberty as prayed for. 1 of 2 ::: Downloaded on - 09-10-2019 16:58:54 ::: ITA No. 246 of 2015 (O&M) 2 3.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 ) 01.10.2019 JUDGE pooja saini Whether speaking/reasoned? Yes/No Whether reportable? Yes/No 2 of 2 ::: Downloaded on - 09-10-2019 16:58:55 ::: Pr. Commissioner of Income-tax-2, Chandigarh v. Baljeet Kaur Sekhon
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