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The Principal Commissioner Of Income Tax, Ranchi v. M/S Heaven Construction And Engineering Private Limited

High Court 28 Apr 2022 In favour of: Assessee
Forum / Bench
High Court · jhar_pg
Parties
The Principal Commissioner Of Income Tax, Ranchi v. M/S Heaven Construction And Engineering Private Limited
Date of order
28 Apr 2022
Assessment year(s)
Outcome
Dismissed

Case summary

In The Principal Commissioner Of Income Tax, Ranchi v. M/S Heaven Construction And Engineering Private Limited, the High Court (2022) dismissed the appeal. The decision went in favour of the assessee.

Decision: In view of the prayer made on behalf of the appellant, this appeal is dismissed as withdrawn.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 RANCHI Tax Appeal No. 46 of 2019 The Principal Commissioner of Income Tax, Ranchi --- --- Appellant Versus M/s Heaven Construction and Engineering Private Limited --- Respondent --- CORAM: Hon’ble Mr. Justice Aparesh Kumar Singh Hon’ble Mr. Justice Deepak Roshan --- For the Appellant: Mr. Rahul Lamba, Advocate For the Respondent: M/s Mahendra Kr. Chowdhary, Piyush Poddar, Advocates ---- 11 / 28.04.2022 Learned counsel for the appellant Income Tax Department Mr. Rahul Lamba seeks permission to withdraw this appeal on written instruction contained in letter no. 373 dated 25.04.2022 issued by the Office of Principal Commissioner, Income Tax Department, Ranchi as the tax effect of the disputed amount is less than the monetary limit for preferring an appeal before this Court in terms of revised circular no. 3/2018 of CBDT, New Delhi and the case does not fall in any of the exceptions prescribed in Para 10 of the said Circular. Let instruction be kept on record. 2. Learned counsel for the Respondent is present. 3. In view of the prayer made on behalf of the appellant, this appeal is dismissed as withdrawn. Pending I.A. is closed. (Aparesh Kumar Singh, J) Ranjeet/ (Deepak Roshan, J)
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