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Mait/22/2006 Of Commissioner Of Income Tax v. M/S Som Distilleries Ltd

High Court 18 Nov 2019 In favour of: Assessee

Forum / Bench

High Court · mphc_db_jbp

Parties

Date of order

18 Nov 2019

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Mait/22/2006 Of Commissioner Of Income Tax v. M/S Som Distilleries Ltd, 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Decision: Accordingly, this appeal is dismissed as withdrawn with liberty asprayed for.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 High Court Of Madhya PradeshMAIT-22-2006 (COMMISSIONER OF INCOME TAXVs M/S SOM DISTILLERIES LTD) [18][-][11][-][2019]Jabalpur, Dated : Shri Sanjay Lal, learned counsel for the appellant. Shri Mukesh Agrawal, learned counsel for the respondent. Learned counsel for the appellant-revenue states that since the taxeffect involved is less than one crore, he has instructions to withdraw thepresent appeal in view of the Circular No. 17/2019 dated 08.08.2019 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 Accordingly, this appeal is dismissed as withdrawn with liberty asprayed for.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 Amitabh

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