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The Commissioner Of Income Tax (Tds) And Another v. M/S Bajaj Infrastructure Development Company 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 Infrastructure Development Company Limited
Date of order
07 Feb 2023
Assessment year(s)
2013-14
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 Infrastructure Development Company 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Decision: Accordingly, the present appeal is dismissed as withdrawn leaving the questions of law raised in the present appeal open.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. - 110 of 2018 The Commissioner of Income Tax (TDS) and another.....Appellants Through :- Mr. Gaurav Mahajan, Advocate v/s M/s Bajaj Infrastructure Development Company 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. 2929/Del/2016 for the Assessment Year 2013-14. 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At the very outset, learned counsel appearing for the appellants submitted that the present appeal may be dismissed as withdrawn in view of the Circular issued by the Central Board of Direct Taxes dated August 8, 2019 bearing No. 17/2019 as the amount in the present appeal is below the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. 2 IAPL No. 110 of 2018 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 Accordingly, the present appeal is dismissed as withdrawn leaving the questions of law raised in the present appeal open.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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