Dy. Commissioner Of Income Tax, (International Taxation),Jaipur (Raj v. National Oil Well Maintenance Company, 19A Karni Krupa,Hanwant Vihar, Jodhpur
High Court
04 Apr 2025 In favour of: Assessee
Forum / Bench
High Court · jaipur
Parties
Dy. Commissioner Of Income Tax, (International Taxation),Jaipur (Raj v. National Oil Well Maintenance Company, 19A Karni Krupa,Hanwant Vihar, Jodhpur
Date of order
04 Apr 2025
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Dy. Commissioner Of Income Tax, (International Taxation),Jaipur (Raj v. National Oil Well Maintenance Company, 19A Karni Krupa,Hanwant Vihar, Jodhpur, the High Court (2025) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Civil Restoration Application No. 23/2025
In
D.B. Income Tax Appeal No.110/2023
Dy. Commissioner Of Income Tax, (International Taxation),Jaipur (Raj.).
----Petitioner
Versus
National Oil Well Maintenance Company, 19A Karni Krupa,Hanwant Vihar, Jodhpur.
----Respondent
For Petitioner(s) : Mr.Shantanu Sharma, Adv. with Mr.Aditya Doda, Adv. For Respondent(s):
HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA
04/04/2025
Order
1.Learned counsel for the applicant on instructions received isnot pressing the application as tax effect involved in the appeal isbelow Rupees Two Crores, in view of the circular of Central Boardof Direct Taxes dated 17.09.2024.
2.The application is dismissed as not pressed.
3.The department shall be at liberty to move an application for
revival in case the matter is not covered under the circular.
(MANEESH SHARMA), J
(AVNEESH JHINGAN), J
Himanshu Soni/34
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