The Commissioner of Income-tax (Exemptions), Chandigarh v. National Horticulture Board
[Citation -2020-LL-0129-77]

Citation 2020-LL-0129-77
Appellant Name The Commissioner of Income-tax (Exemptions), Chandigarh
Respondent Name National Horticulture Board
Relevant Act Income-tax
Date of Order 29/01/2020
Judgment View Judgment
Keyword Tags monetary limit • tax effect

IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 201-2 ITA-380-2018(O&M) Date of decision :29.1.2020 Commissioner of Income Tax (Exemptions), Chandigarh Appellant versus M/s. National Horticulture Board Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE AVNEESH JHINGAN Present : Mr. Denesh Goyal, Sr. Standing counsel for appellant. Mr. Sanjeev Singh, Advocate for respondents. 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 Dismissed as withdrawn with liberty as prayed for. 3. Since main case has been dismissed as withdrawn, pending C.M, if any also stands disposed of.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 (AVNEESH JHINGAN) JUDGE 29.1.2020 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No ANURADHA 2020.01.30 16:04 I attest to accuracy and integrity of this document Commissioner of Income-tax (Exemptions), Chandigarh v. National Horticulture Board
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