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The Principal Commissioner Of Income Tax, Hazaribag v. M/S. Maniruddin

High Court 06 Feb 2023 In favour of: Assessee
Forum / Bench
High Court · jhar_pg
Parties
The Principal Commissioner Of Income Tax, Hazaribag v. M/S. Maniruddin
Date of order
06 Feb 2023
Assessment year(s)
Outcome
Dismissed

The order — as passed by the High Court

Case summary

In The Principal Commissioner Of Income Tax, Hazaribag v. M/S. Maniruddin, the High Court (2023) dismissed the appeal. The decision went in favour of the assessee.

Decision: Accordingly, the Tax Appeal is dismissed as withdrawn.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 43 of 2019 The Principal Commissioner of Income Tax, Hazaribag --- --- Appellant Versus M/s. Maniruddin --- --- Respondent ….... CORAM: HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE DEEPAK ROSHAN For the Appellant : Mr. Ratnesh Nandan Sahay, Sr. S.C. For the Respondent : Mr. Anupam Anand, Advocate 15/06.02.2023 Learned counsel for the appellant on written instruction bearing letter no. F.No. 85040/377/2022-23/11284 dated 03.02.2023 issued by the office of the Principal Chief Commissioner of Income Tax, Bihar & Jharkhand upon the Principal Commissioner of Income Tax, Dhanbad seeks permission to withdraw this appeal as the tax effect of the disputed amount covered under the impugned judgment of the learned Income Tax Appellate Tribunal, Ranchi is below the ceiling limit prescribed under the CBDT Circular No. 3 of 2018. Accordingly, the Tax Appeal is dismissed as withdrawn. Let the letter (written instruction) be kept on record. Pending I.A. is closed. (Aparesh Kumar Singh, A.C.J.) (Deepak Roshan, J.)
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