PR. COMMISSIONER OF INCOME TAX-3, LUDHIANA vs. UNIVERSAL WOOLLEN MILL,S 242, INDUSTRIAL AREA A LUDHIANA

PDF · subscribers
ITA/281/2016HC Punjab & HaryanaPHHC01110481201609 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn. The revenue's counsel stated that due to the tax effect being below the monetary limits stipulated in CBDT Circulars No. 3 of 2018 and 17 of 2019, they had instructions to withdraw the appeal. The court granted the revenue liberty to file an application for revival of the appeal, should circumstances change. The reasoning for the dismissal is solely based on the revenue's submission regarding the tax effect and its decision to withdraw the appeal. The main case being dismissed, any pending C.M. (Civil Miscellaneous) was also disposed of.

What were the facts?

The appellant, the Principal Commissioner of Income Tax-3, Ludhiana, filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order concerning the respondent, Universal Woollen Mills. The assessment year(s) are not specified in the judgment. The nature of the order or action under challenge and the authority that passed it are also not detailed. The amount in dispute is not stated. The procedural history is limited to the filing of the present appeal by the revenue.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn due to the tax effect being below the prescribed monetary limit, as per CBDT Circulars. The revenue, through its learned counsel, argued that the tax effect involved in the appeal is less than the monetary limit prescribed in Circular No. 3 of 2018 dated 11.07.2018, as amended by 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. Consequently, the revenue sought to withdraw the present appeal. The revenue also prayed for liberty to file an application for revival of the appeal if circumstances warranted it. No arguments were recorded for the respondent.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 1226 ITA No.281 of 2016 (O&M) Date of decision : 09.09.2019 The Pr. Commissioner of Income Tax-3, Ludhiana ...... Appellant versus Universal Woollen Mills ...... 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. 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 09.09.2019 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No Anuradha 2019.09.13 15:35 I attest to the accuracy and integrity of this document

Recent GST High Court judgments

Search GST case law →