Mait/118/2008 Of Assistant Commissioner Of Income Tax 1(1 v. M/S Capital Auto Services
High Court
24 Jan 2020 In favour of: Assessee
Forum / Bench
High Court · mphc_db_jbp
Parties
Mait/118/2008 Of Assistant Commissioner Of Income Tax 1(1 v. M/S Capital Auto Services
Date of order
24 Jan 2020
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Mait/118/2008 Of Assistant Commissioner Of Income Tax 1(1 v. M/S Capital Auto Services, the High Court (2020) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, this appeal is dismissed as withdrawn with liberty as prayed for.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
Signature Not VerifiedSAN
The High Court Of Madhya PradeshMAIT-118-2008
(ASSISTANT COMMISSIONER OF INCOME TAX 1(1Vs M/S CAPITAL AUTO SERVICES,)
[24][-][01][-][2020]Jabalpur, Dated :
Shri Sanjay Lal, learned counsel for the appellant.
Shri Sumit Nema, learned counsel for the respondent.
Learned counsel for the appellant-revenue states that since the tax
effect involved is less than rupees One Crore, he has instructions to withdrawthe present appeal in view of the Circular No.17/2019 dated 8.8.2019 issuedby the 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Accordingly, this appeal is dismissed as withdrawn with liberty as prayed for. It is, however, clarified that withdrawal of the appeal by the Revenue shall not be taken to be affirmation of order of the Tribunal on merits. Further, the legal issue as claimed by the Revenue isbeing left open to be adjudicated in an appropriate case.
(AJAY KUMAR MITTAL)CHIEF JUSTICE
(VIJAY KUMAR SHUKLA)JUDGE
Amitabh
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