Case Law › High Court › Itta/212/2019 Of The Comissioner Of Inco...

Itta/212/2019 Of The Comissioner Of Income Tax v. Sri Prakash Educational Society

High Court 29 Oct 2019 In favour of: Assessee

Forum / Bench

High Court · aphc

Parties

Date of order

29 Oct 2019

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Itta/212/2019 Of The Comissioner Of Income Tax v. Sri Prakash Educational Society, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.

Decision: Accordingly, the appeal is dismissed as withdrawn with the liberty aforestated.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

THE HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR AND THE HONOURABLE SRI JUSTICE CHEEKATI MANAVENDRANATH ROY I.T.T.A.No.212 of 2019 JUDGMENT:- (Per Hon’ble Sri Justice C.Praveen Kumar) Learned Standing Counsel for the Income Tax Department would submit that in terms of Central Board Direct Taxes Circular No.17 of 2019, dated 08.08.2019, all appeals where the tax effect is below Rs.1,00,00,000/- are required to be withdrawn and as the value of the present appeal is less than Rs.1,00,00,000/-, the appellant may be permitted to withdraw the appeal. Learned counsel would further submit that liberty may be granted in case it were to be found later that the subject matter of the appeal falls within the exceptions mentioned in the circular issued by the Central Board to file an application for restoration of the appeal. 2. Accordingly, the appeal is dismissed as withdrawn with the liberty aforestated. There shall be no order as to costs. Miscellaneous petitions pending, if any, in this appeal shall stand closed. ______________________ JUSTICE C.PRAVEEN KUMAR __________________________________ JUSTICE CHEEKATI MANAVENDRANATH ROY THE HONOURABLE SRI JUSTICE C.PRAVEEN KUMAR AND THE HONOURABLE SRI JUSTICE CHEEKATI MANAVENDRANATH ROY I.T.T.A.No.212 of 2019 Date : 29.10.2019 Pab

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