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High Court of Punjab and HaryanaITA/117/2002dismissed

Commissioner Of Income Tax v. M/S Haryana Coop Sugar Mills Ltd

2020-02-05Mr. Justice Ajay Tewari,Mr. Justice Avneesh Jhingan1 pages

IN THE HIGH COURT OF PUNJAB & HARYANA

AT CHANDIGARH **** ITA No.117 of 2002 Date of Decision: 05.02.2020 The Commissioner of Income Tax, Rohtak Appellant

Versus

The Haryana Co-operative Sugar Mills Ltd., Rohtak Respondent

CORAM:

HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN

Present:

Mr. Sandeep Goyal, Advocate for the appellant-department.

Mr. Alok Mittal, Advocate 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Dismissed as withdrawn with liberty as prayed for. 3.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 appeal is dismissed, the pending C.M. Application, if any, stands disposed of.

[AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE February 05, 2020    

           PANKAJ BAWEJA 2020.02.06 15:02 I attest to the accuracy and integrity of this document High Ciourt, Chandigarh