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Punjab-Haryana High Court

Commissioner Of Income Tax Ii vs Paramjit Kaur on 6 September, 2019

Author: Harnaresh Singh Gill

Bench: Harnaresh Singh Gill

             IN THE HIGH COURT OF PUNJAB AND HARYANA
                       AT CHANDIGARH

916-5                           ITA No.171 of 2013 (O&M)
                                Date of decision : 06.09.2019

Commissioner of Income Tax-II, Amritsar                       ...... Appellant


                         versus


Smt. Paramjit Kaur                                   ...... Respondent

CORAM : HON'BLE MR.JUSTICE AJAY TEWARI
        HON'BLE MR.JUSTICE HARNARESH SINGH GILL

Present :    Mr. Vivek Sethi, Senior Standing counsel with
             Mr. Varun Issar, Junior Standing counsel
             for the appellant.

             None for the respondent.

AJAY TEWARI, J. (Oral)

1. Learned counsel for the appellant-revenue states that since the tax effect involved is less than the monetary limit as prescribed in Circular No.3 of 2018 dated 11.07.2018 issued by the 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 the present appeal. However, he prayed that liberty be granted to the appellant-revenue to file an application for revival of the appeal, in case something survives therein.

2. Dismissed as withdrawn with liberty as prayed for.

3. Since the main case has been dismissed, the pending C.M., if any, also stands disposed of.

(AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 06.09.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No 1 of 1 ::: Downloaded on - 20-10-2019 14:48:26 :::