Comm. Of Income Tax v. Mahavir Spinning Mils

ITA No. 323 of 2004 (O&M) -1IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 323 of 2004 (O&M) Date of Decision: 22.10.2019 Commissioner of Income Tax-1, Ludhiana .......Appellant Vs.

M/s Mahavir Spinning Mills Ltd., Ludhiana .......Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL

Present:

Mr. Rajesh Katoch, Senior Standing Counsel with Ms. Pridhi Jaswinder Sandhu, Junior Standing Counsel for the appellant.

Mr. Akshay Bhan, Senior Advocate with Mr. Alok Mittal, Advocate for the respondent.

***** AJAY TEWARI , J. (ORAL) CM-21587-CII-2004 This is an application for condonation of delay of 17 days in re-filing the present appeal.

For the reasons stated in the application, the same is allowed. Delay of 17 days in re-filing the appeal is condoned. ITA-323-2004 (O&M) 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 GURPREET SINGH 2019.10.24 15:23 I attest to the accuracy and authenticity of this document chandigarh with Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, he has

ITA No. 323 of 2004 (O&M) -2instructions 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Dismissed as withdrawn with liberty as prayed for. 3.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 application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) October 22, 2019 JUDGE Gurpreet Whether speaking /reasoned : Yes Whether Reportable : No GURPREET SINGH 2019.10.24 15:23 I attest to the accuracy and authenticity of this document chandigarh