The Pr. Commissioner of Income-tax, Patiala v. Mahakali Developers And Resorts Pvt. Ltd
[Citation -2020-LL-0214-41]

Citation 2020-LL-0214-41
Appellant Name The Pr. Commissioner of Income-tax, Patiala
Respondent Name Mahakali Developers And Resorts Pvt. Ltd.
Court HIGH COURT OF PUNJAB & HARYANA
Relevant Act Income-tax
Date of Order 14/02/2020
Judgment View Judgment
Keyword Tags monetary limit • tax effect


101 IN HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-319-2019 (O&M) DECIDED ON: FEBRUARY 14, 2020 PR. COMMISSIONER OF INCOME TAX, PATIALA APPELLANT VERSUS M/S MAHAKALI DEVELOPERS AND RESORTS PVT. LTD RESPONDENT CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Kanhiya Soni, Advocate for Mr. Kunal Sharma, Advocate for appellant. 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 Dismissed as withdrawn with liberty as prayed for.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 14, 2020 sham 1. Whether speaking/ reasoned : Yes / No SHAM SUNDER 2020.02.17 15:03 2. Whether reportable : Yes / No I attest to authenticity and integrity of this document HIGH COURT CHANDIGARH Pr. Commissioner of Income-tax, Patiala v. Mahakali Developers And Resorts Pvt. Ltd
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