COMNR.OF INCOMETAX vs. NIRMAN ASSOCIATES

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ITA/140/2004HC OrissaODHC01034879200427 February 2017Bench: MR. JUSTICE I.MAHANTY,MR. JUSTICE BISWAJIT MOHANTY1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn. The Court granted the appellant-revenue the liberty to file an application for revival of the appeal if circumstances warranted it. The reasoning for the dismissal was based on the appellant-revenue's submission that the tax effect was below the prescribed monetary limits for filing appeals, as per the relevant CBDT circulars. The Court also noted that any pending applications in the main case would stand disposed of as a consequence of the main appeal being dismissed. No specific issue was left undecided, as the appeal was withdrawn by the appellant.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax, Patiala (the appellant-revenue) against M/s Mohan Bottling Co. (P) Ltd., New Delhi (the respondent). 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 present appeal, ITA No. 140 of 2004.

What were the issues?

The Tribunal did not have to decide any substantive issues of law or fact. The sole matter before the Court was the appellant-revenue's request to withdraw the appeal. The appellant-revenue argued that the tax effect involved was below the monetary limit prescribed by CBDT Circular No. 3 of 2018, as amended by Circular No. 17 of 2019 and Letter No. F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019. Therefore, they sought to withdraw the appeal. The respondent did not present any arguments as none were recorded for them.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 140 of 2004 (O&M) Date of Decision: 22.10.2019 The Commissioner of Income Tax, Patiala .......Appellant Vs. M/s Mohan Bottling Co. (P) Ltd., New Delhi .......Respondent CORAM: HON’BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Kunal Sharma, Senior 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 application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) October 22, 2019

JUDGE Gurpreet Whether speaking /reasoned : Yes Whether Reportable : No GURPREET SINGH 2019.10.24 15:23 I attest to the accuracy and authenticity of this document chandigarh

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