Commissioner of Income-tax-1, Chandigarh v. Ind Swift Ltd
[Citation -2019-LL-1004-38]

Citation 2019-LL-1004-38
Appellant Name Commissioner of Income-tax-1, Chandigarh
Respondent Name Ind Swift Ltd.
Relevant Act Income-tax
Date of Order 04/10/2019
Judgment View Judgment
Keyword Tags monetary limit • tax effect

IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 642 of 2010 (O&M) Date of Decision: 04.10.2019 Commissioner of Income Tax-1, Chandigarh Appellant Vs. M/s Ind Swift Ltd., Chandigarh Respondent CORAM: HON BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Yogesh Putney, Senior Standing Counsel for appellant. Mr. Surjeet Bhadu, 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 Dismissed as withdrawn with liberty as prayed for. 3.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, pending application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) October 04, 2019 JUDGE Gurpreet Whether speaking /reasoned : Yes Whether Reportable : No 1 of 1 ::: Downloaded on - 09-10-2019 16:50:00 ::: Commissioner of Income-tax-1, Chandigarh v. Ind Swift Ltd
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