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Mait/56/2005 Of Commissioner Income Tax,Bhopal v. Bhopal Motors Ltd

High Court 25 Nov 2019 In favour of: Assessee

Forum / Bench

High Court · mphc_db_jbp

Parties

Date of order

25 Nov 2019

Assessment year(s)

—

Outcome

Dismissed

Case summary

In Mait/56/2005 Of Commissioner Income Tax,Bhopal v. Bhopal Motors 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Decision: Accordingly, this appeal is dismissed as withdrawn with liberty as prayed for.It is, however, clarified that withdrawal of the appeal by the Revenue shall not be takento be affirmation of order of the Tribunal on merits.

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 PradeshMAIT-56-2005 (COMMISSIONER INCOME TAX,BHOPALVs BHOPAL MOTORS LTD.) [25][-][11][-][2019]Jabalpur, Dated : Mr. Sanjay Lal, Advocate for the appellant. Mr. Mukesh Agrawal, Advocate for the respondent. Learned counsel for the appellant-revenue states that since the tax effect involvedis less than Rs.1 Crore, he has instructions to withdraw the present appeal in view ofthe Circular No.17/2019 dated 8.8.2019 issued by the Government of India, Ministry ofFinance, Department of Revenue, Central Board of Direct Taxes (Judicial Section),New Delhi. However, he prayed that liberty be granted to the Revenue to file anapplication for revival of 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 Accordingly, this appeal is dismissed as withdrawn with liberty as prayed for.It is, however, clarified that withdrawal of the appeal by the Revenue shall not be takento be affirmation of order of the Tribunal on merits. Further, the legal issue as claimedby the Revenue is being left open to be adjudicated in an appropriate case. (AJAY KUMAR MITTAL)(MOHD. FAHIM ANWAR)CHIEF JUSTICEJUDGE pp

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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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