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Ita/143/2014 Of The Commissioner Of Income Tax Bhopal v. M/S Andritz Hydro Pvt. Ltd

High Court 30 Nov 2019 In favour of: Assessee

Forum / Bench

High Court · mphc_db_jbp

Parties

Date of order

30 Nov 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Ita/143/2014 Of The Commissioner Of Income Tax Bhopal v. M/S Andritz Hydro Pvt. Ltd, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.

Decision: Accordingly, this appeal is dismissed as withdrawn with liberty asprayed for.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-143-2014 (THE COMMISSIONER OF INCOME TAX BHOPALVs M/S ANDRITZ HYDRO PVT. LTD.) [30][-][11][-][2019]Jabalpur, Dated : Shri Sanjay Lal, Advocate for the appellant. Shri Mukesh Agrawal, Advocate for the respondent. Learned counsel for the appellant-Revenue states that since the taxeffect involved is less than Rs.1 Crore, he has instructions to withdraw thepresent appeal in view of the Circular No.17/2019 dated 08.08.2019 issued bythe 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 Accordingly, this appeal is dismissed as withdrawn with liberty asprayed for.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 tobe adjudicated in an appropriate case. (AJAY KUMAR MITTAL)CHIEF JUSTICE (MOHD. FAHIM ANWAR)JUDGE Astha

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