The Commissioner of Income-tax (Exemptions), Chandigarh v. Shiva Educational Trust
[Citation -2020-LL-0108-49]

Citation 2020-LL-0108-49
Appellant Name The Commissioner of Income-tax (Exemptions), Chandigarh
Respondent Name Shiva Educational Trust
Relevant Act Income-tax
Date of Order 08/01/2020
Judgment View Judgment
Keyword Tags monetary limit • tax effect

112 IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-7447-CII-2019 in/and ITA No.176 of 2019 (O&M) Date of decision : 08.01.2020 Commissioner of Income Tax (Exemptions), Chandigarh ...... Appellant versus M/s Shiva Educational Trust, Fauji Market, Moga ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE AVNEESH JHINGAN Present : Mr. Denesh Goyal, Advocate for applicant-appellant. AJAY TEWARI, J. (Oral) CM-7447-CII-2019 1. For reasons recorded, application is allowed. Delay of 29 days in re-filing appeal is condoned. Main Case 2. 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. 3. Dismissed as withdrawn with liberty as prayed for. 1 of 2 ::: Downloaded on - 14-01-2020 11:05:25 ::: -2- 4. Since main case has been dismissed, pending C.M. Application, if any, also stands disposed of. ( AJAY TEWARI ) JUDGE ( AVNEESH JHINGAN ) JUDGE 08.01.2020 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No 2 of 2 ::: Downloaded on - 14-01-2020 11:05:25 ::: Commissioner of Income-tax (Exemptions), Chandigarh v. Shiva Educational Trust
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