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Ita/13/2015 Of The Commissioner Of Income Tax v. Shri Mukesh Sharma

High Court 27 Nov 2019 In favour of: Revenue

Forum / Bench

High Court · mphc_db_jbp

Parties

Date of order

27 Nov 2019

Assessment year(s)

—

Outcome

Allowed

Case summary

In Ita/13/2015 Of The Commissioner Of Income Tax v. Shri Mukesh Sharma, the High Court (2019) allowed the appeal. The decision went in favour of the Revenue.

Decision: Accordingly, this appeal is dismissed as withdrawn with liberty asprayed for.

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

The order — as passed by the High Court

The High Court Of Madhya PradeshITA-13-2015 (THE COMMISSIONER OF INCOME TAXVs SHRI MUKESH SHARMA) [27][-][11][-][2019]Jabalpur, Dated : Shri Sanjay Lal, Advocate for the appellant/Revenue. I.A.No.13771/2019 for withdrawal of the appeal. Learned counsel for the appellant-revenue states that since the taxeffect involved is less than the monetary limit prescribed, he has instructionsto withdraw the present appeal in view of the Circular No.17/2019 dated8.8.2019 issued by the Government of India, Ministry of Finance, Departmentof Revenue, Central Board of Direct Taxes (Judicial Section), New Delhi.However, he prayed that liberty be granted to the Revenue to file anapplication for revival of the appeal, in case something survives therein. In view of above, I.A.No.13771/2019 is allowed. Accordingly, this appeal is dismissed as withdrawn with liberty asprayed for. It is, however, clarified that withdrawal of the appeal by theRevenue shall not be taken to be affirmation of order of the Tribunal onmerits. Further, the legal issue as claimed by the Revenue is being left open to be adjudicated in an appropriate case. (AJAY KUMAR MITTAL)(VISHNU PRATAP SINGH CHAUHAN)CHIEF JUSTICEJUDGE C

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