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Taxc/65/2016 Of Income Tax Officer 21 Raipur Chhattisgarh v. M/S V.n. Agrawal H U F

High Court 04 Sep 2019 In favour of: Assessee
Forum / Bench
High Court · cghccisdb
Parties
Taxc/65/2016 Of Income Tax Officer 21 Raipur Chhattisgarh v. M/S V.n. Agrawal H U F
Date of order
04 Sep 2019
Assessment year(s)
Outcome
Dismissed

Case summary

In Taxc/65/2016 Of Income Tax Officer 21 Raipur Chhattisgarh v. M/S V.n. Agrawal H U F, the High Court (2019) dismissed 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.

The order — as passed by the High Court

HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 28 of 2015• Income Tax Officer, Ward-2, Bhilai, District- Durg (C.G.) NAFR ---- Appellant Versus• Fateh Chand Gouniyal, D-30 Sector-II, Devendra Nagar, Raipur (C.G.) ---- Respondent withTAXC No. 61 of 2016• Income Tax Officer-2(1) Raipur Chhattisgarh ---- AppellantVersus• M/s S. N. Agrawal (HUF) C/o Shanti Photostat, Tatyapara, Raipur (C.G.)---- Respondent withTAXC No. 62 of 2016• Income Tax Officer-2(1) Raipur Chhattisgarh ---- Appellant Versus• M/s J. N. Agrawal (HUF) C/o Shanti Photostat, Tatyapara, Raipur (C.G.) ---- Respondent TAXC No. 65 of 2016• Income Tax Officer -2(1) Raipur Chhattisgarh ---- Appellant ---- Appellant Versus• M/s V.N. Agrawal (HUF) C/o Shanti Photostat, Tatyapara, Raipur (C.G.) For Appellant :Shri Amit Chaudhary, Advocate. Hon'ble Shri P. R. Ramachandra Menon, Chief JusticeHon'ble Shri Justice Parth Prateem Sahu, Judge Judgment on Board Per P. R. Ramachandra Menon, Chief Justice 04.09.2019 1.These appeals have been preferred by the Revenue, on being aggrieved by theverdict passed by the Income Tax Appellate Tribunal, Raipur Bench, Raipur (forshort, 'ITAT') in ITA No. 111/BLPR/2011 raising / suggesting various questionsas involving substantial questions of law under Section 260-A of the Income TaxAct, 1961. verdict passed by the Income Tax Appellate Tribunal, Raipur Bench, Raipur (forshort, 'ITAT') in ITA No. 111/BLPR/2011 raising / suggesting various questionsas involving substantial questions of law under Section 260-A of the Income TaxAct, 1961. 2.Today, when the matter came up for consideration, the learned standing counselfor the Appellant submits that by virtue of the change of litigation policy notifiedby the Government as per the Circular bearing No. 17 of 2019 dated08.08.2019, the amount in dispute does not cross the hurdle of minimumbenchmark and in the said circumstance, the above appeals are sought to bewithdrawn. for the Appellant submits that by virtue of the change of litigation policy notifiedby the Government as per the Circular bearing No. 17 of 2019 dated08.08.2019, the amount in dispute does not cross the hurdle of minimumbenchmark and in the said circumstance, the above appeals are sought to bewithdrawn. 3.In the said circumstances, permission is granted. These appeals are dismissedas withdrawn. as withdrawn. Sd/- Sd/- (P. R. Ramachandra Menon)(Parth Prateem Sahu) Chief Justice Judge
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