Case Law › High Court › Ita/26/2017 Of Income Tax Department v....

Ita/26/2017 Of Income Tax Department v. Manjit Singh Bhatia

High Court 04 Dec 2019 In favour of: Assessee

Forum / Bench

High Court · mphc_db_ind

Parties

Date of order

04 Dec 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Ita/26/2017 Of Income Tax Department v. Manjit Singh Bhatia, 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Decision: Accordingly, this appeal is dismissed as withdrawn with liberty asprayed for.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-26-2017 (INCOME TAX DEPARTMENTVs MANJIT SINGH BHATIA) Indore, Dated :[04][-][12][-][2019] Ms. Veena Mandlik, Advocate for the appellant. Mr. Atul Kumar Gupta, Advocate for the respondent. Learned counsel for the appellant/revenue states that since the taxeffect involved is below the limit prescribed by 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, shehas instructions to withdraw the present appeal. However, she prayed thatliberty be granted to the Revenue to file an application for revival of theappeal, 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 Accordingly, this appeal is dismissed as withdrawn with liberty asprayed for.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 to be adjudicated in an appropriate case. (AJAY KUMAR MITTAL)CHIEF JUSTICE (S.C.SHARMA)JUDGE psm Digitally signed by PREM SHANKAR MISHRA Date: 2019.12.05 10:24:08 +05'30'

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