In Ita/120/2012 Of Yogesh Chandra Shah v. Commissioner Of Income Tax, the High Court (2021) allowed the appeal. The decision went in favour of the assessee.
Decision: The appeal is disposed of as withdrawn with liberty to file fresh one if any cause of action still survives.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The High Court Of Madhya PradeshITA-120-2012
(YOGESH CHANDRA SHAHVs COMMISSIONER OF INCOME TAX)
[01][-][04][-][2021]Jabalpur, Dated :
Mr. Sapan Usrethe, Advocate for the appellant.
Mr. Sanjay Lal, Advocate for the respondent.
Heard on I.A.No.1956/2021 - application for withdrawal of the appeal.
Learned counsel appearing for the appellant prays for withdrawal of theappeal with liberty to avail the benefit of the one time settlement scheme
known as Vivad Se Vishwas Scheme.
In view of the above, I.A.No.1956/2021 is allowed.
The appeal is disposed of as withdrawn with liberty to file fresh one
if any cause of action still survives.
(MOHAMMAD RAFIQ)(MOHD. FAHIM ANWAR)CHIEF JUSTICEJUDGEpsmDigitally signed by PREM SHANKAR MISHRA Date: 2021.04.01 17:24:49 +05'30'
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