THE DEPUTY COMMISSIONER OF INCOME TAX vs. MAHAVIR ASHOK ENTERPRISES PVT. LTD.

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TAXC/34/2023HC ChhattisgarhCGHC01004514202303 December 2024Bench: HON'BLE SHRI JUSTICE SANJAY K. AGRAWAL,HON'BLE SHRI JUSTICE RADHAKISHAN AGRAWAL3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the prayer of the learned counsel for the petitioner (Revenue) to withdraw the petitions. The reasoning provided was solely based on the submission that the monetary limit (tax liability) in the present cases was less than Rs. 2 crores, as per the circular dated 17.09.2024. Consequently, the High Court ordered that the petitions stand dismissed as withdrawn. No decision was made on the merits of any underlying tax dispute. The ratio decidendi is that appeals can be withdrawn if they do not meet the monetary limits prescribed by administrative instructions.

What were the facts?

The petitions were filed by the Deputy Commissioner of Income Tax, Central Circle, Raipur (the Revenue) against Mahavir Ashok Enterprises Pvt. Ltd. (the Assessee). The cases involved multiple tax appeal numbers (TAXC No. 34, 35, 50, 53, and 54 of 2023) before the High Court of Chhattisgarh at Bilaspur. The Revenue sought to challenge certain orders or actions, though the specific assessment years and the nature of the dispute are not detailed in this excerpt. The procedural history indicates that these matters reached the High Court for adjudication.

What were the issues?

The primary issue, as presented by the Revenue's counsel, was whether the petitions should be allowed to be withdrawn. The Revenue's contention was based on a circular dated 17.09.2024, which stipulated a monetary limit (tax liability) of less than Rs. 2 crores for pursuing appeals. The Revenue argued that the tax liability in these cases fell below this threshold, justifying their request for withdrawal. The Assessee was represented by no one, and therefore, no arguments were recorded on their behalf.

AI-generated summary — verify with the full judgment below

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2024:CGHC:47684-DB

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 34 of 2023 The Deputy Commissioner Of Income Tax Central Circle, Raipur Chhattisgarh

---- Petitioner Versus Mahavir Ashok Enterprises Pvt. Ltd. Halwai Lane, Sadar Bazar, Raipur District Raipur Chhattisgarh

---- Respondent TAXC No. 35 of 2023 The Deputy Commissioner Of Income Tax Central Circle, Raipur, Chhattisgarh.

----Petitioner Versus Mahavir Ashok Enterprises Pvt. Ltd. Halwai Lane, Sadar Bazar, Raipur, Chhattisgarh.

---- Respondent TAXC No. 50 of 2023 SAURABH YADAV Digitally signed by SAURABH YADAV Date: 2024.12.05 12:53:29 +0530

2 / 3 The Deputy Commissioner Of Income Tax Central Circle, Raipur, Chhattisgarh.

----Petitioner Versus Mahavir Ashok Enterprises Pvt. Ltd. Halwai Lane, Sadar Bazar, Raipur, Chhattisgarh.

---- Respondent TAXC No. 54 of 2023 The Deputy Commissioner Of Income Tax Central Circle, Raipur Chhattisgarh

----Petitioner Versus Mahavir Ashok Enterprises Pvt. Ltd. Halwai Lane, Sadar Bazar, Raipur Chhattisgarh

---- Respondent TAXC No. 53 of 2023 The Deputy Commissioner Of Income Tax Central Circle, Raipur District Raipur Chhattisgarh

----Petitioner Versus

Mahavir Ashok Enterprises Pvt. Ltd. Halwai Lane, Sadar Bazar Raipur District Raipur Chhattisgarh

---- Respondent

3 / 3 For Petitioner : Mr. Amit Chaudhari, Advocate with Mr. Vijay Chawla, Advocate For Respondent : None. Hon'ble Shri

Justice Sanjay K. Agrawal

Hon'ble Shri Justice Radhakishan Agrawal Judgment on Board 04.12.2024 Sanjay K. Agrawal, J. 1. Learned counsel for the petitioners submits that in the present case monetary limit (tax liability) is less than Rs. 2 crores, therefore, in light of circular dated 17.09.2024, he prays for withdawal of these petition. 2. Prayer is allowed. 3. Accordingly, the petitions stands dismissed as withdrawn. Sd/- Sd/- (Sanjay K. Agrawal) (Radhakishan Agrawal) JUDGE JUDGE Saurabh

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