Ita/3/2010 Of Commissioner Of Income Tax v. M/S Sisters Of St Charles Society
High Court
03 Feb 2020 In favour of: Revenue
Forum / Bench
High Court · mphc_db_jbp
Parties
Ita/3/2010 Of Commissioner Of Income Tax v. M/S Sisters Of St Charles Society
Date of order
03 Feb 2020
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Ita/3/2010 Of Commissioner Of Income Tax v. M/S Sisters Of St Charles Society, the High Court (2020) 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Decision: Accordingly, this appeal is dismissed as withdrawn with liberty asprayed for.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 High Court Of Madhya PradeshITA-3-2010
(COMMISSIONER OF INCOME TAXVs M/S SISTERS OF ST CHARLES SOCIETY)
[03][-][02][-][2020]Jabalpur, Dated :
Mr. Sanjay Lal, Advocate for the appellant.
I.A.No.6825/2014 for amendment in the cause title of the Memo of
Appeal is allowed.
Necessary correction as prayed for be carried out.
The said I.A. stands disposed of.
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 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Accordingly, this appeal is dismissed as withdrawn with liberty asprayed for.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
(VIJAY KUMAR SHUKLA)JUDGE
sj
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