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Ita/141/2016 Of Pr. Commissioner Of Income Tax I v. Smt. Bharti Patni

High Court 21 Jan 2020 In favour of: Assessee

Forum / Bench

High Court · mphc_db_jbp

Parties

Date of order

21 Jan 2020

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Ita/141/2016 Of Pr. Commissioner Of Income Tax I v. Smt. Bharti Patni, the High Court (2020) dismissed the appeal. The decision went in favour of the assessee.

Decision: Accordingly, this appeal is dismissed as withdrawn with liberty as prayed for.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-141-2016 (PR. COMMISSIONER OF INCOME TAX IVs SMT. BHARTI PATNI) Jabalpur, Dated : [21][-][01][-][2020] Mr. Sanjay Lal, Advocate for the appellant. Mr. Arjun Prasad Shrivastava, Advocate for the respondent. Heard on I.A. No. 16128/2019, an application seeking withdrawal ofthe appeal. Learned counsel for the appellant-revenue states that since the taxeffect involved is less than one crore, he has instructions to withdraw thepresent appeal in view of the Circular No. 17/2019 dated 08.08.2019 issuedby the Government of India, Ministry of Finance, Department of Revenue,Central Board of Direct Taxes (Judicial Section), New Delhi. However, heprayed that liberty be granted to the Revenue to file an application for revivalof the appeal, in case something survives therein. Accordingly, this appeal is dismissed as withdrawn with liberty as prayed for. It is, however, clarified that withdrawal of the appeal by the Revenueshall not be taken to be affirmation of order of the Tribunal on merits.Further, the legal issue as claimed by the Revenue is being left open to beadjudicated in an appropriate case. (AJAY KUMAR MITTAL)CHIEF JUSTICE (VIJAY KUMAR SHUKLA)JUDGE aks

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