Case Law › High Court › The Commissioner Of Income Tax v. Shyam...

The Commissioner Of Income Tax v. Shyam Kumar Chandak

High Court 18 Nov 2019 In favour of: Revenue

Forum / Bench

High Court · mphc_db_jbp

Parties

Date of order

18 Nov 2019

Assessment year(s)

—

Outcome

Allowed

Case summary

In The Commissioner Of Income Tax v. Shyam Kumar Chandak, the High Court (2019) allowed the appeal. The decision went in favour of the Revenue.

Decision: Accordingly, this appeal is dismissed as withdrawn withliberty as prayed for.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

psm/- THE HIGH COURT OF MADHYA PRADESH ITA No.14/2012 (The Commissioner of Income Tax Vs. Shyam Kumar Chandak) Jabalpur, Dated :18.11.2019 Mr. Sanjay Lal, Advocate for the appellant. I.A. No.13876/2019 for withdrawal of the appeal. Learned counsel for the appellant-revenue states that sincethe tax effect involved is Rs.52,46,626/- he has instructions towithdraw the present appeal in view of the Circular No.17/2019dated 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 begranted to the Revenue to file an application for revival of theappeal, in case something survives therein. In view of above, I.A. No13876/2019 is allowed. Accordingly, this appeal is dismissed as withdrawn withliberty as prayed for. It is, however, clarified that withdrawal ofthe appeal by the Revenue shall not be taken to be affirmation oforder of the Tribunal on merits. Further, the legal issue as claimedby the Revenue is being left open to be adjudicated in anappropriate case. (Ajay Kumar Mittal) (Vijay Kumar Shukla) Judge Chief Justice

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA

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.

Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.