Principal Commissioner of Income-tax, Faridabad v. Hightech Construction Pvt. Ltd
[Citation -2020-LL-0224-16]

Citation 2020-LL-0224-16
Appellant Name Principal Commissioner of Income-tax, Faridabad
Respondent Name Hightech Construction Pvt. Ltd.
Relevant Act Income-tax
Date of Order 24/02/2020
Judgment View Judgment
Keyword Tags monetary limit • tax effect

IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 403 of 2019 (O&M) Date of Decision: 24.02.2020. Principal Commissioner of Income Tax, Faridabad Appellant Versus M/s Hightech Construction Pvt. Ltd. Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Tajender K. Joshi, Senior Panel Counsel with Mr. Vikram Bali, Junior Panel Counsel 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 Dismissed as withdrawn with liberty as prayed for. 3. Since main case has been dismissed, pending C.M., if any, also stands disposed of. (AJAY TEWARI) JUDGE (AVNEESH JHINGAN) 24.02.2020 JUDGE reema Whether speaking/reasoned: Yes REEMA SAINI 2020.02.25 15:37 Whether Reportable: No I attest to accuracy and integrity of this document High Ciourt, Chandigarh Principal Commissioner of Income-tax, Faridabad v. Hightech Construction Pvt. Ltd
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