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Ita/2/2014 Of Commissioner Of Income Tax v. M/S Gendalal Hazarilal

High Court 20 Nov 2019 In favour of: Assessee

Forum / Bench

High Court · mphc_db_jbp

Parties

Date of order

20 Nov 2019

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Ita/2/2014 Of Commissioner Of Income Tax v. M/S Gendalal Hazarilal, 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Decision: Accordingly, this appeal is dismissed as withdrawn with liberty asprayed for.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 High Court Of Madhya PradeshITA-2-2014 (COMMISSIONER OF INCOME TAXVs M/S GENDALAL HAZARILAL) [20][-][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 8.8.2019 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 revival of 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 Accordingly, this appeal is dismissed as withdrawn with liberty asprayed for.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)(VIJAY KUMAR SHUKLA)CHIEF JUSTICEJUDGEkhan*

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