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The Pr. Commissioner Of Income Tax, Jamshedpur v. M/S Commercial Carriers Pvt. Ltd., Saraikela-Kharsawan

High Court 15 Mar 2021 In favour of: Assessee
Forum / Bench
High Court · jhar_pg
Parties
The Pr. Commissioner Of Income Tax, Jamshedpur v. M/S Commercial Carriers Pvt. Ltd., Saraikela-Kharsawan
Date of order
15 Mar 2021
Assessment year(s)
Outcome
Dismissed

Case summary

In The Pr. Commissioner Of Income Tax, Jamshedpur v. M/S Commercial Carriers Pvt. Ltd., Saraikela-Kharsawan, the High Court (2021) dismissed the appeal. The decision went in favour of the assessee.

Decision: E-mail dated 15.03.2021 sent by the learned counsel for the appellant, be kept on record. appellant, instant appeal is dismissed as withdrawn.

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

The order — as passed by the High Court

IN THE HIGH COURT OF JHARKHAND AT RANCHITax Appeal No. 39 of 2017 The Pr. Commissioner of Income Tax, Jamshedpur --- --- Appellant Versus M/s Commercial Carriers Pvt. Ltd., Saraikela-Kharsawan --- Respondent --- CORAM: Hon’ble Mr. Justice Aparesh Kumar Singh Hon’ble Mrs. Justice Anubha Rawat ChoudharyThrough: Video Conferencing --- For the Appellant: Ms. Amrita Sinha, Advocate For the Respondent: Ms. Rakhi Sharma, Advocate --- 07 / 15.03.2021 Learned counsel for the appellant Ms. Amrita Sinha submits, on instructions, that the disputed amount in the present Tax Appeal is Rs. 1,44,92,522/- and the tax effect on the disputed amount is Rs. 49,26,007/-. As per Circular No. 17/2019 dated 08.08.2019, the monetary limit for filing an appeal before the High Court has been enhanced to Rs. 1.00 crore with effect from the date of issuance of the Circular. Therefore, she seeks permission to withdraw this appeal. An e-mail has been sent today containing the request, as per instruction of the Department, also enclosing the Circular dated 11.07.2018 and 08.08.2019 issued by the CBDT. instructions, that the disputed amount in the present Tax Appeal is Rs. 1,44,92,522/- and the tax effect on the disputed amount is Rs. 49,26,007/-. As per Circular No. 17/2019 dated 08.08.2019, the monetary limit for filing an appeal before the High Court has been enhanced to Rs. 1.00 crore with effect from the date of issuance of the Circular. Therefore, she seeks permission to withdraw this appeal. An e-mail has been sent today containing the request, as per instruction of the Department, also enclosing the Circular dated 11.07.2018 and 08.08.2019 issued by the CBDT. 2. Learned counsel for the Respondent does not oppose the prayer. 3. In view of the submissions made by the learned counsel for the appellant, instant appeal is dismissed as withdrawn. E-mail dated 15.03.2021 sent by the learned counsel for the appellant, be kept on record. appellant, instant appeal is dismissed as withdrawn. E-mail dated 15.03.2021 sent by the learned counsel for the appellant, be kept on record. (Aparesh Kumar Singh, J) Ranjeet/ (Anubha Rawat Choudhary, J)
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