The Commissioner Of Income Tax (Tds) And Another v. M/S Bajaj Energy Private Limited
High Court
07 Feb 2023 In favour of: Assessee
Forum / Bench
High Court · cisdb_16012018
Parties
The Commissioner Of Income Tax (Tds) And Another v. M/S Bajaj Energy Private Limited
Date of order
07 Feb 2023
Assessment year(s)
2014-15
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax (Tds) And Another v. M/S Bajaj Energy Private Limited, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.
Decision: Accordingly, the present appeal is dismissed as withdrawn leaving the questions of law raised in the present appeal open.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Chief Justice's Court Serial No. 3004
HIGH COURT OF JUDICATURE AT ALLAHABAD ***
INCOME TAX APPEAL No. - 108 of 2018
The Commissioner of Income Tax (TDS) and another
Through :- Mr. Gaurav Mahajan, Advocate
.....Appellant
v/s
M/s Bajaj Energy Private Limited
.....Respondent
Through :- Mr. Dev Kaushik and Mr. Piyush Kaushik, Advocates
CORAM : HON'BLE RAJESH BINDAL, CHIEF JUSTICEHON'BLE OM PRAKASH TRIPATHI, JUDGE
ORDER
1. The present appeal has been filed against order dated February 28, 0218 passed by Income Tax Appellate Tribunal, Delhi Bench "C", New Delhi in I.T.A. No. 2927/Del/2016 for the Assessment Year 2014-15. The appeal was admitted on substantial of questions of law framed therein.
2. At the very outset, learned counsel appearing for the appellants submitted that the present appeal may be dismissed as withdrawn in view of the Circular issued by the Central Board of Direct Taxes dated August 8, 2019 bearing No. 17/2019 as the amount in the present appeal is below the limit prescribed in the aforesaid Circular for filing and pursuing the appeal in the High Court.
3. Accordingly, the present appeal is dismissed as withdrawn leaving the questions of law raised in the present appeal open.
Allahabad07.02.2023Shiraz/Monika
(Om Prakash Tripathi) (Rajesh Bindal) Judge Chief Justice
Whether the order is speaking :NoWhether the order is reportable : Yes/No
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