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Ita/78/2013 Of Commissioner Of Income Tax v. M/ Elixir Infrastructure

High Court 08 May 2019 In favour of: Revenue

Forum / Bench

High Court · mphc_db_jbp

Parties

Date of order

08 May 2019

Assessment year(s)

—

Outcome

Allowed

Case summary

In Ita/78/2013 Of Commissioner Of Income Tax v. M/ Elixir Infrastructure, the High Court (2019) allowed the appeal. The decision went in favour of the Revenue.

Decision: Accordingly, the appeal stands dismissed as withdrawnin view of the CBDT circular dated 11.07.2018.

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-78-2013 (COMMISSIONER OF INCOME TAXVs M/ ELIXIR INFRASTRUCTURE) [08][-][05][-][2019]Jabalpur, Dated :Jabalpur, Dated : Shri Sanjay Lal, Advocate for the appellant. Shri Vijayant Mishra, Advocate for the respondent. Heard on I.A. No.5655/2019. This is an application for withdrawal of the appeal. Learned counsel for the appellant seeks permission to withdraw the appeal in view of the circular of Government of India, Ministry of Finance (Department of Revenue), CentralBoard of Direct Taxes (Judicial Cell) dated 11.07.2018. In view of the aforesaid, I.A. No.5655/2019 standsallowed and closed. Accordingly, the appeal stands dismissed as withdrawnin view of the CBDT circular dated 11.07.2018. However, we make it clear that we have not touched themerits of the case and have kept the questions open to bedecided in appropriate case. (S.K. SETH)CHIEF JUSTICE (VIJAY KUMAR SHUKLA)JUDGE rao

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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