COMMISSIONER OF INCOME TAX vs. M/S EID MOHAMMAD NIZAMUDDIN

ITA/92/2020HC RajasthanRJHC02069379202023 September 2024Author: AVNEESH JHINGAN,ASHUTOSH KUMAR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal granted the appellant's (Revenue's) request to withdraw the appeals. The appeals were accordingly dismissed as withdrawn. The Tribunal explicitly stated that the formulated substantial question of law was kept open. No decision on the merits of the case was rendered. The operative direction was to dismiss the appeals as withdrawn.

What were the facts?

The appeals were filed by the Commissioner of Income Tax (TDS), Jaipur, against M/s Eid Mohammad Nizamuddin, Tonk, for various assessment years. The tax effect in these appeals was stated to be below Rupees Two Crores. The appeals were listed before the High Court of Judicature for Rajasthan, Bench at Jaipur. The procedural history involves these multiple appeals being heard together.

What were the issues?

1. Whether the appeals filed by the Revenue are maintainable given the tax effect. The appellant (Revenue) sought permission to withdraw the appeals. The reason for withdrawal was stated to be the tax effect in the appeals being below Rupees Two Crores, in view of a circular of the Central Board of Direct Taxes dated 17.09.2024. The respondent (assessee) did not present any arguments as the Revenue sought to withdraw the appeals.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:40381-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 92/2020 Commissioner Of Income Tax, (T.d.s.) Ncr Building, Statue Circle, Jaipur. ----Appellant Versus M/s Eid Mohammad Nizamuddin, Subhash Bazar, Tonk ----Respondent Connected With D.B. Income Tax Appeal No. 29/2019 Commissioner Of Income Tax (T.d.s.) Jaipur, Statute Circle, C- Scheme, Jaipur. ----Appellant Versus M/s Eid Mohd. Nizamuddin Tonk, Subhash Bazar, Tonk (Raj.) ----Respondent D.B. Income Tax Appeal No. 5/2020 Commissioner Of Income Tax (T.d.s), Jaipur Ncr Building, Statue Circle, Jaipur. ----Appellant Versus M/s Eid Mohd. Nizamuddin, Nizam House, Subhash Bazar, Tonk (Raj.) ----Respondent D.B. Income Tax Appeal No. 6/2020 Commissioner Of Income Tax (T.d.s), Jaipur Ncr Building, Statue Circle, Jaipur. ----Appellant Versus M/s Eid Mohd. Nizamuddin, Nizam House, Subhash Bazar, Tonk (Raj.) ----Respondent D.B. Income Tax Appeal No. 91/2020 Commissioner Of Income Tax, (T.d.s.) Ncr Building, Statue Circle, Jaipur

[2024:RJ-JP:40381-DB] (2 of 2) [ITA-92/2020] ----Appellant Versus M/s Eid Mohammad Nizamuddin, Subhash Bazar, Tonk ----Respondent For Appellant(s) : Mr. Anurag Mathur, Mr. Aditya Doda & Mr. Parth Vashishtha for Mr. Shantanu Sharma For Respondent(s) : Mr. Devang Gargieya for Mr. Mahendra Gargieya HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 23/09/2024

The tax effect in appeals are below Rupees Two Crores, in view of the circular of Central Board of Direct Taxes dated 17.09.2024, learned counsel for appellant seeks permission to withdraw the appeals.

The appeals are dismissed as withdrawn.

The formulated substantial question of law is kept open. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J Chandan/Tanisha /48-52

Recent GST High Court judgments

Search GST case law →