THE COMMISSIONER OF INCOME-TAX (TDS)-1, CHANDIGARH vs. M/S PUNJAB STATE CIVIL SUPPLY CORP. LTD. GIANI ZAIL SINGH NAGAR, ROPAR (TAN: PTLP11392D)

PDF · subscribers
ITA/306/2018HC Punjab & HaryanaPHHC01119162201806 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The High Court of Punjab and Haryana at Chandigarh decided to dismiss the appeal as withdrawn. The reasoning provided is that the learned counsel for the appellant-revenue stated that the tax effect involved is less than the monetary limit prescribed in CBDT Circular No.3 of 2018, as amended by Circular No.17 of 2019, and a subsequent letter. Consequently, the revenue had instructions to withdraw the appeal. The court granted the liberty as prayed for by the revenue to file an application for revival of the appeal in case something survives therein. No specific finding on the merits of the original dispute was made as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Commissioner of Income-tax (TDS)-1, Chandigarh (appellant-revenue) against M/s. Punjab State Civil Supply Corp. Ltd. (respondent-assessee). The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The procedural history is limited to the filing of the appeal by the revenue.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn by the appellant-revenue due to the tax effect being below the prescribed monetary limit. This issue turns on the interpretation and application of CBDT Circular No.3 of 2018 and Circular No.17 of 2019, read with Letter No.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019. The appellant-revenue argued that the tax effect involved is less than the monetary limit prescribed in the aforementioned circulars and therefore, they have instructions to withdraw the appeal. They prayed for liberty to file an application for revival of the appeal if something survives therein. The respondent-assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-306-2018 Date of decision: 06.09.2019 Commissioner of Income-tax (TDS)-1, Chandigarh .... Appellant

Versus M/s. Punjab State Civil Supply Corp. Ltd. ..... Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Denesh Goyal, Sr. Standing Counsel for the appellant. Mr. Maninder Arora, 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 revenue to file an application for revival of the appeal, in case something survives therein. 2. Dismissed as withdrawn with liberty as prayed for. ( AJAY TEWARI ) JUDGE ( HARNARESH SINGH GILL ) 06.09.2019 JUDGE Dinesh Whether speaking/reasoned : Yes/No Whether Reportable : Yes/No DINESH KUMAR 2019.09.10 18:32 I attest to the accuracy and integrity of this document

Recent GST High Court judgments

Search GST case law →