COMMISSIONER OF INCOME TAX vs. PUNJAB STATE CO.COP SUPPLIES & MKT. FED. LTD.

PDF · subscribers
ITA/279/2010HC Punjab & HaryanaPHHC01093196201024 February 2020Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The reasoning was based on the appellant-revenue's submission that the tax effect involved was less than the monetary limit prescribed by CBDT Circular No.3 of 2018, as amended by Circular No.17 of 2019. The court granted liberty to the appellant-revenue to file an application for revival of the appeal in case something survives therein. The operative direction was the dismissal of the appeal as withdrawn with the liberty granted. No specific issue was decided on merits.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-II, Chandigarh (appellant-revenue) against The Punjab State Coop. Supplies & Marketing Federation Ltd., Chandigarh (respondent-assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order or action that is not detailed, but it is before the High Court of Punjab & Haryana at Chandigarh. The procedural history indicates that the revenue sought to withdraw the appeal due to the tax effect being below the monetary limit prescribed by CBDT Circulars.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the appellant-revenue, considering the tax effect is below the prescribed monetary limit as per CBDT Circular No.3 of 2018 and Circular No.17 of 2019. The appellant-revenue argued that due to the low tax effect, they have instructions to withdraw the appeal, but sought liberty to revive it if circumstances change. The respondent-assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

310 IN THE 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 The 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 the appellant. Ms. Radhika Suri, Senior Advocate with Mr. M.S. Kanda, 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 main case has been dismissed, the 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 2. Whether reportable : Yes / No PANKAJ BAWEJA 2020.02.26 10:51 I attest to the accuracy and authenticity of this document HIGH COURT, CHANDIGARH

Recent GST High Court judgments

Search GST case law →