Tax Appeal v. Dy. Commissioner Of Income Tax, Circle-1
High Court
17 Mar 2025 In favour of: Assessee
Forum / Bench
High Court · jhar_pg
Parties
Tax Appeal v. Dy. Commissioner Of Income Tax, Circle-1
Date of order
17 Mar 2025
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Tax Appeal v. Dy. Commissioner Of Income Tax, Circle-1, the High Court (2025) allowed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JHARKHAND AT RANCHI
Tax Appeal No. 13 of 2024
Hari Krishna Budhia (HUF), through its Karta Hari Krishna Budhia, son of Late Radha Krishna Budhia, aged about 80 years, resident of Near Surendra Nath Centenary School, H.B. Road, Booty More, P.O. Bariatu, P.S.-Sadar, Town-Ranchi, District-Ranchi PIN : 834009 ... Appellant
Versus
1. Dy. Commissioner of Income Tax, Circle-1, having its office at Central Revenue Building (Annexe), 5A, Main Road, Town-Ranchi, P.O.-Ranchi, P.S.-Ranchi, Dist.-Ranchi 834001.
2. Income Tax Officer, Ward-1 (4), Ranchi, having its office at Central Revenue Building (Annexe), 5A, Main Road, Town-Ranchi, P.O.-Ranchi, P.S.-Ranchi, Dist.-Ranchi 834001.
3. Income Tax Officer, Ward-1(1), Ranchi, (Present jurisdiction of Assessing Officer) having its office at Central Revenue Building (Annexe), 5A, Main Road, Town-Ranchi, P.O.-Ranchi, P.S.-Ranchi, Dist.-Ranchi 834001. ... Respondents
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CORAM: HON’BLE THE CHIEF JUSTICE
HON’BLE MR. JUSTICE DEEPAK ROSHAN
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For the Appellant For the Respondents
: Mr. Piyush Poddar, Advocate.
: Mr. Kumar Vaibhav, Sr.S.C.
Mr. Anurag Vijay, Jr. S.C.
Mr. Durgesh Agarwal, Advocate.
Mr. Srijan, Advocate.
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06/Dated: 17.03.2025
I.A. No. 2288 of 2025 has been filed for withdrawal of the appeal on the ground that the appellant had filed an application under the Direct Tax Vivad Se Vishwas Scheme, 2024 for settlement of the dispute, it had with the respondents.
Heard both sides.
Counsel for the respondents has no objection for withdrawal of the appeal with liberty to avail benefit of the above Scheme as sought by the applicant in the I.A.
Therefore, I.A. No. 2288 of 2025 is allowed.
Accordingly, the appeal is dismissed as withdrawn granting liberty
to the applicant/appellant to pursue the application filed by it under the Direct Tax Vivad Se Vishwas Scheme, 2024.
Pending Interlocutory Application, if any, stands disposed of.
(M. S. Ramachandra Rao, C.J.)
(Deepak Roshan, J.)
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