COMMISSIONER OF INCOME TAX, RO vs. JAGDISH CHAND GUPTA, NARAINGAR
What did the High Court hold?
The High Court of Punjab and Haryana dismissed the Income Tax References (ITR) Nos. 185 and 186 of 1999 as withdrawn. The court granted the petitioner-revenue the liberty to file an application for revival of the references, should any aspect of the matter survive. The court also noted that since the main references were disposed of, any pending Civil Miscellaneous (C.M.) Applications related to these references also stood disposed of. The decision was based on the revenue's submission regarding the tax effect falling below the monetary limit stipulated in the CBDT circulars.
What were the facts?
The petitioner-revenue, represented by learned counsel, stated that the tax effect in these Income Tax References (ITR) Nos. 185 and 186 of 1999 was below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and a subsequent letter. Consequently, the revenue sought to withdraw these references. The respondent-assessee, Jagdish Chand Gupta Naraingarh, was represented by counsel. The High Court was hearing these references which had been filed by the Commissioner of Income Tax.
What were the issues?
1. Whether the revenue is permitted to withdraw the references given the tax effect being below the prescribed monetary limit. The revenue argued that due to the low tax effect, as per CBDT Circulars No. 3 of 2018 and 17 of 2019, they had instructions to withdraw the references. They also prayed for liberty to revive the references if any issue survived. The judgment does not record any specific arguments from the respondent-assessee regarding the withdrawal, other than their representation by counsel.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITR Nos. 185 and 186 of 1999 (O&M) Date of decision : 11.09.2019 Commissioner of Income Tax ...... Petitioner versus Jagdish Chand Gupta Naraingarh ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL *** Present : Mr. Vivek Sethi, Senior Panel Counsel and Mr. Varun Issar, Junior Panel Counsel for the petitioner. Mr. Manpreet Singh Kanda, Advocate for the respondent.
*** AJAY TEWARI, J. (Oral) 1. Learned counsel for the petitioner-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 these references. However, he prayed that liberty be granted to the petitioner-revenue to file an application for revival of the references, in case something survives therein. 2. Dismissed as withdrawn with liberty as prayed for. 3. Since the main references have been disposed of, the pending C.M. Applications, if any, also stand disposed of.
(AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 11.09.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.09.12 17:42 I am the author of this document
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