C I T vs. M/S ADARSH PROGRESSIVE SCHOOL

ITA/183/2008HC Punjab & HaryanaPHHC01080150200825 July 2018Author: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE AVNEESH JHINGAN2 pages
AI SummaryWithdrawn

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Rohtak (appellant-revenue) against the consolidated order dated 31.05.2007 of the Income Tax Appellate Tribunal, Delhi Bench-I, for the assessment year 1986-87. The assessee, M/s Adarsh Progressive School, Rohtak, had its income assessed at ₹8,23,530/-. The appeal was filed under Section 260-A of the Income Tax Act, 1961. The High Court of Punjab and Haryana at Chandigarh heard the matter.

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The revenue's counsel acknowledged that the tax effect was below the threshold stipulated in CBDT Circular No. 03/2018, leading to the request for withdrawal. The court granted liberty to the revenue to file an application for revival of the appeal if circumstances warranted. It was clarified that the withdrawal would not be considered an affirmation of the Tribunal's order on merits. Furthermore, the court explicitly stated that any legal issue claimed by the revenue remained open for adjudication in an appropriate future case, indicating that the merits of the Tribunal's decision were not examined or decided by the High Court.

What were the issues?

1. Whether the appeal filed by the revenue is maintainable given the tax effect involved in light of CBDT Circular No. 03/2018 dated 11th July, 2018? Assessee's contention: Not recorded. Revenue's contention: The revenue's counsel could not controvert that the tax effect involved was less than the limit prescribed by CBDT Circular No. 03/2018. Consequently, the revenue requested withdrawal of the appeal, with liberty to file an application for revival if something survives.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-183-2008 (O&M) Date of decision: 25.07.2018 Commissioner of Income Tax, Rohtak ... Appellant versus M/s Adarsh Progressive School, Rohtak ... Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL

HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Denesh Goyal, Advocate for the appellant. Mr. K.L.Goyal, Sr. Advocate with Mr. Rohit Gupta, Advocate for the respondent. **** Ajay Kumar Mittal, J.(Oral) This appeal has been filed under Section 260-A of the Income Tax Act, 1961 against the consolidated order dated 31.05.2007 of the Income Tax Appellate Tribunal, Delhi Bench-I for the assessment year 1986-87. 2. Learned counsel for the assessee has submitted that as per assessment order, the income of the assessee was assessed at ` 8,23,530/-.

3.

Learned counsel for the appellant-revenue could not controvert that the tax effect involved is less than the limit prescribed by the circular No.03/2018, dated 11th July, 2018, issued by the C.B.D.T., New Delhi. In view thereof request for withdrawal of the appeal was made. However, prayer was made that liberty be granted to the revenue to file an application for revival of

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 260-A

All 2,347 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →