The Pr. Commissioner of Income-tax-Patiala v. Raghav Gupta
[Citation -2019-LL-1003-30]

Citation 2019-LL-1003-30
Appellant Name The Pr. Commissioner of Income-tax-Patiala
Respondent Name Raghav Gupta
Relevant Act Income-tax
Date of Order 03/10/2019
Judgment View Judgment
Keyword Tags monetary limit • tax effect

IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 236 ITA-207-2018(O&M) Date of decision :3.10.2019 Pr. Commissioner of Income Tax-Patiala Appellant versus Sh. Raghav Gupta Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL Present : Ms. Pridhi Jaswinder Sandhu, Jr. Standing Counsel for Mr. Kunal Sharma, Senior Standing Counsel 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 Dismissed as withdrawn with liberty as prayed for. 3. Since main case has been dismissed as withdrawn, pending C.M, if any also stands disposed of.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 3.10.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No 1 of 1 ::: Downloaded on - 09-10-2019 16:52:07 ::: Pr. Commissioner of Income-tax-Patiala v. Raghav Gupta
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