THE COMMISSIONER OF INCOME TAX (TDS)-1 CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORPORATION LTD., DISTRICT MANAGER, SAS NAGAR, MOHALI

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ITA/280/2019HC Punjab & HaryanaPHHC01050986201901 September 2021Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal of the appeal. The Court noted that the appeal was being withdrawn because the tax effect was below the monetary limit stipulated by Circular No. 17/2019 dated 8.8.2019, with a clarification dated 20.8.2019. Consequently, the main appeal was dismissed as withdrawn. Any pending civil miscellaneous applications were also disposed of as a result of the main case being decided. No specific findings on the merits of the case were made as the appeal was withdrawn.

What were the facts?

The Commissioner of Income Tax (TDS)-1, the appellant, filed an appeal against M/s Punjab State Grains Procurement Corporation Ltd., the respondent. The appeal pertains to Assessment Year 2013-14. The appellant filed an application seeking withdrawal of the appeal. The reason cited for withdrawal was that the tax effect was below the monetary limit prescribed by Circular No. 17/2019 dated 8.8.2019, with clarification dated 20.8.2019. The High Court allowed the application for withdrawal.

What were the issues?

1. Whether the appeal filed by the Revenue is to be withdrawn on the grounds of low tax effect as per the CBDT Circulars? The Revenue argued that the appeal should be withdrawn as it is covered by Circular No. 17/2019 dated 8.8.2019 with clarification dated 20.8.2019, due to the low tax effect for Assessment Year 2013-14, which falls below the monetary limit. The judgment does not record any arguments from the respondent.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 105-3 CM-7045-CII-2021 in/and ITA-280-2019 (O&M) Decided on : 1.9.2021 The Commissioner of Income Tax (TDS)-1 ....Appellant VS M/s Punjab State Grains Procurement Corporation Ltd. ....Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI

HON'BLE MRS. JUSTICE ALKA SARIN Present: Mr. Denesh Goyal, Advocate for the applicant-appellant. **** AJAY TEWARI, J.(Oral) CM-7045-CII-2021 This is an application praying for withdrawal of the appeal being covered by Circular No. 17/2019 dated 8.8.2019 with clarification dated 20.8.2019 due to low tax effecct (A.Y.2013-14) than the monetary limit. For the reasons recorded in the application, the same is allowed and the main case is taken up on Board today itself. Main case In view of the averments made in the application bearing CM-7045-CII-2021, the main case is dimissed as withdrawn. Since the main case has been decided, the pending civil miscellaneous application, if any, also stands disposed of. (AJAY TEWARI)

JUDGE (ALKA SARIN) JUDGE 1.9.2021 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No ANURADHA 2021.09.02 16:44 I attest to the accuracy and integrity of this document

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