Deputy Commissioner of Income Tax vs. M/s R. R. Energy Ltd.

PDF · subscribers
TAXC/40/2019HC ChhattisgarhCGHC01024456201908 September 2019Author: HON'BLE THE CHIEF JUSTICE,HON'BLE SHRI JUSTICE PARTH PRATEEM SAHU1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission to the Revenue to withdraw the appeal. The learned standing counsel for the Revenue submitted that due to a change in litigation policy, as notified by Circular No. 17 of 2019 dated 08.08.2019, the amount in dispute did not meet the minimum benchmark for filing such appeals. Consequently, the Revenue sought to withdraw the appeal. The Court accepted this submission and dismissed the appeal as withdrawn. No decision was made on the merits of the case.

What were the facts?

The Revenue, the Deputy Commissioner of Income Tax, Central Circle, Raipur, filed an appeal before the High Court of Chhattisgarh, Bilaspur, against an order passed by the Income Tax Appellate Tribunal (ITAT), Raipur Bench, in ITA No. 231/RPR/2014. The appeal was filed under Section 260-A of the Income Tax Act, 1961, raising questions of substantial law. The assessee is M/s R.R. Energy Ltd. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text.

What were the issues?

1. Whether the appeal filed by the Revenue involves substantial questions of law under Section 260-A of the Income Tax Act, 1961. The Revenue's contention is that the appeal raises substantial questions of law. The assessee's arguments are not recorded in the judgment. The judgment does not explicitly frame the issues as questions of law or mixed law and fact, but rather addresses the Revenue's submission regarding the substantiality of the questions of law involved in their appeal.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 40 of 2019 Deputy Commissioner of Income Tax Central Circle, Raipur, District Raipur (C.G.) ---- Appellant Versus M/s R.R. Energy Ltd., N.H. No. 22, Village Garhumariya, Jharsuguda Road, Raigarh (C.G.) ---- Respondent For Appellant : Shri Amit Chaudhary and Ms. Naushina Afrin, Advocates. Hon'ble Shri P. R. Ramachandra Menon, Chief Justice Hon'ble Shri Justice Parth Prateem Sahu, Judge Judgment on Board Per P. R. Ramachandra Menon, Chief Justice 09.09.2019

1.

This appeal has been preferred by the Revenue, on being aggrieved by the verdict passed by the Income Tax Appellate Tribunal, Raipur Bench, Raipur (for short, 'ITAT') in ITA No. 231/RPR/2014 raising/suggesting various questions as involving substantial questions of law under Section 260-A of the Income Tax Act, 1961. 2. Today, when the matter came up for consideration, the learned standing counsel for the Appellant submits that by virtue of the change of litigation policy notified by the Government as per the Circular bearing No. 17 of 2019 dated 08.08.2019, the amount in dispute does not cross the hurdle of minimum benchmark and in the said circumstance, the above appeal is sought to be withdrawn.

3.

In the said circumstances, permission is granted. This appeal is dismissed as withdrawn.

(P. R. Ramachandra Menon) (Parth Prateem Sahu) Chief Justice Judge Brijmohan

More judgments on Section 260-A

All 2,570 judgments and leading authorities on Section 260-A →

Recent GST High Court judgments

Search GST case law →