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Commissioner Of Income Tax, Bhopal v. M/S Enbee Resorts Ltd

High Court 08 Nov 2019 In favour of: Assessee

Forum / Bench

High Court · mphc_db_jbp

Parties

Date of order

08 Nov 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Commissioner Of Income Tax, Bhopal v. M/S Enbee Resorts Ltd, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.

Decision: Accordingly, this appeal is dismissed as withdrawn with liberty as prayed for.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

C. THE HIGH COURT OF MADHYA PRADESH ITA No.124/2011 (Commissioner of Income Tax, Bhopal Vs. M/s Enbee Resorts Ltd.) Jabalpur, Dated : 08.11.2019 Shri Sanjay Lal, Advocate for the appellant. Learned counsel for the appellant-revenue states that since the tax effect involved is less than Rs.1 Crore, he has instructions to withdraw the present appeal in view of the Circular No.17/2019 dated 8.8.2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), New Delhi. However, he prayed that liberty be granted to the Revenue to file an application for revival of the appeal, in case something survives therein. Accordingly, this appeal is dismissed as withdrawn with liberty as prayed for. It is, however, clarified that withdrawal of the appeal by the Revenue shall not be taken to be affirmation of order of the Tribunal on merits. Further, the legal issue as claimed by the Revenue is being left open to be adjudicated in an appropriate case. (Ajay Kumar Mittal) (Sanjay Yadav) Judge Chief Justice Digitally signed by CHRISTOPHER PHILIP Date: 2019.11.19 16:36:26 +05'30'

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