Commissioner Of Income Tax-Ii v. Hitachi Home And Life Solutions (India) Ltd
High Court
27 Nov 2018 In favour of: Assessee
Forum / Bench
High Court · gujarathc
Parties
Commissioner Of Income Tax-Ii v. Hitachi Home And Life Solutions (India) Ltd
Date of order
27 Nov 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Commissioner Of Income Tax-Ii v. Hitachi Home And Life Solutions (India) Ltd, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: The appeal is dismissed as withdrawn with liberty as aforesaid.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
C/TAXAP/374/2014 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 374 of 2014
==========================================================COMMISSIONER OF INCOME TAX-IIVersus
HITACHI HOME AND LIFE SOLUTIONS (INDIA) LTD
==========================================================
Appearance:MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1MR B S SOPARKAR(6851) for the RESPONDENT(s) No. 1
==========================================================
CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANIandHONOURABLE DR.JUSTICE A. P. THAKER Date : 27/11/2018 ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1.Ms. Mauna Bhatt, learned Senior Standing Counsel for the appellant has submitted a note together with a communication dated 29.10.2018 of the Joint Commissioner of Income Tax (Judicial), for Principal Chief Commissioner of Income Tax, Gujarat, Ahmedabad, instructing her to withdraw the appeal as the tax effect is below the monetary limit of Rs.50,00,000/- and the case does not fall in the exceptional clauses as per the CBDT Circular No.3/2018 dated 11.07.2018, reserving a right to revive the appeal in case any discrepancy comes to notice at a later stage after withdrawal of the appeal as human error cannot be ruled out.
2.Permission as prayed for is granted. The appeal is dismissed as withdrawn with liberty as aforesaid.
(HARSHA DEVANI, J)
(A. P. THAKER, J)
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