ASSISTANT COMMISSIONER OF INCOME TAX -1(2) vs. M/S RADIUS CORPORATION LTD.

PDF · subscribers
TAXC/52/2019HC ChhattisgarhCGHC01024717201908 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. This decision was based on a submission made by the learned standing counsel for the Appellant (Revenue). The submission stated that due to a change in litigation policy, as notified by the Government 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 The High Court, in light of this submission, dismissed the appeal as withdrawn. No decision was made on the merits of the original ITAT order.

What were the facts?

The Revenue, Assistant Commissioner of Income Tax-1(2) 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. 198/RPR/2011. The appeal was preferred under Section 260-A of the Income Tax Act, 1961. The dispute involved questions of law. The matter was listed for consideration before the High Court.

What were the issues?

1. Whether the appeal involves substantial questions of law, as contemplated under Section 260-A of the Income Tax Act, 1961. The Revenue contended that the appeal raises substantial questions of law. The judgment does not record any specific arguments from the assessee regarding the substantial questions of law. However, the primary issue that arose for consideration was whether the appeal should be permitted to be withdrawn.

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. 52 of 2019 Assistant Commissioner of Income Tax-1(2) Raipur (C.G.) ---- Appellant Versus M/s Radius Corporation Ltd., 57/58, Vardhman Nagar, Rajnandgaon (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. 198/RPR/2011 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 →