Commissioner of Income-tax-I, Ludhiana v. S.E.L. Manufacturing Co. (P) Ltd
[Citation -2020-LL-0212-10]

Citation 2020-LL-0212-10
Appellant Name Commissioner of Income-tax-I, Ludhiana
Respondent Name S.E.L. Manufacturing Co. (P) Ltd.
Relevant Act Income-tax
Date of Order 12/02/2020
Judgment View Judgment
Keyword Tags monetary limit • tax effect

IN HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA No. 794 of 2010 DECIDED ON: FEBRUARY 12, 2020 COMMISSIONER OF INCOME TAX-I, LUDHIANA APPELLANT VERSUS M/S S.E.L. MANUFACTURING CO. (P) LTD. RESPONDENT CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Rajesh Katoch, Sr. Standing Counsel with Ms. Pridhi Jaswinder Sandhu, Jr. Standing Counsel, for appellant. None 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 Dismissed as withdrawn with liberty as prayed for. [AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE FEBRUARY 12, 2020 sham 1. Whether speaking/ reasoned : Yes / No 2. Whether reportable : Yes / No SHAM SUNDER 2020.02.13 15:40 I attest to authenticity and integrity of this document HIGH COURT CHANDIGARH Commissioner of Income-tax-I, Ludhiana v. S.E.L. Manufacturing Co. (P) Ltd
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