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Income Tax Officer-3(2) Raipur, District Raipur Chhattisgarh v. Kamlesh Jain And Sons, Huf, 10 Panchsheel Nagar, Raipur, District :Raipur, Chhattisgarh

High Court 09 Feb 2023 In favour of: Assessee

Forum / Bench

High Court · cghccisdb

Parties

Date of order

09 Feb 2023

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Income Tax Officer-3(2) Raipur, District Raipur Chhattisgarh v. Kamlesh Jain And Sons, Huf, 10 Panchsheel Nagar, Raipur, District :Raipur, Chhattisgarh, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.

Decision: In that view of the matter, the appeal is dismissed as not pressed.

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

The order — as passed by the High Court

Chandra NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 43 of 2022 Income Tax Officer-3(2) Raipur, District Raipur Chhattisgarh. ---- Appellant Versus Kamlesh Jain and Sons, HUF, 10 Panchsheel Nagar, Raipur, District :Raipur, Chhattisgarh ---- Respondent (Cause-title taken from Case Information System) ___________________________________________________________ For Appellant: Mr. Amit Chaudhari, AdvocateFor Respondent :None Hon'ble Shri Arup Kumar Goswami, Chief Justice Hon'ble Shri P. Sam Koshy, Judge Order on Board Per Arup Kumar Goswami, Chief Justice 09.02.2023 Though the appeal was filed under Section 260 A of the IncomeTax Act, 1961, Mr. Amit Chaudhari, learned counsel for the appellantsubmits that he is not pressing this appeal as the value of the appeal isless than Rs.1,00,00,000.00, which is the minimum amount required forpreferring an appeal in terms of Circular No. 17/2019, issued by MemoNo.F.No.279/Misc.142/2007-ITJ(Pt.), Government of India, Ministry ofFinance, Department of Revenue, Central Board Direct Taxes, JudicialSection, dated 08.08.2019. 2. In that view of the matter, the appeal is dismissed as not pressed. Sd/- Sd/- (Arup Kumar Goswami)(P. Sam Koshy) Chief Justice Judge

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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