Commissioner of Income-tax-II, Chandigarh v. The Punjab State Co-Op. Supplies & Marketing Federation Ltd
[Citation -2020-LL-0224-29]

Citation 2020-LL-0224-29
Appellant Name Commissioner of Income-tax-II, Chandigarh
Respondent Name The Punjab State Co-Op. Supplies & Marketing Federation Ltd.
Court HIGH COURT OF PUNJAB & HARYANA
Relevant Act Income-tax
Date of Order 24/02/2020
Judgment View Judgment
Keyword Tags monetary limit • tax effect


310 IN HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA No.279 of 2010 Date of Decision: 24.02.2020 Commissioner of Income Tax-II, Chandigarh Appellant Versus Punjab State Coop. Supplies & Marketing Federation Ltd., Chandigarh Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Ms. Urvashi Dhugga, Sr. Standing Counsel for appellant. Ms. Radhika Suri, Senior Advocate with Mr. M. S. Kanda, Advocate 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 Dismissed as withdrawn with liberty as prayed for. 3. Since main case has been dismissed, pending C.M. Application, if any, also stands disposed of. [AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE February 24, 2020 pankaj baweja 1. Whether speaking/ reasoned : Yes / No PANKAJ BAWEJA 2. Whether reportable : Yes / No 2020.02.26 10:51 I attest to accuracy and authenticity of this document HIGH COURT, CHANDIGARH Commissioner of Income-tax-II, Chandigarh v. Punjab State Co-Op. Supplies & Marketing Federation Ltd
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