Principal Commissioner vs. Sunita Maheshwari

ITA/139/2022HC Madhya Pradesh04 August 2025Bench: HON'BLE SHRI JUSTICE ATUL SREEDHARAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Madhya Pradesh at Jabalpur, comprising Justice Atul Sreedharan and Justice Anuradha Shukla, has decided to dismiss the appeals as withdrawn. This decision is based on a letter dated 10.07.2025 received by the learned counsel for the appellant/department from the Income Tax Officer (Tech), for Pr. Commissioner of Income Tax-1, Bhopal, indicating the department's wish to withdraw these appeals. The court has accepted this request and consequently disposed of both Income Tax Appeal No. 139 of 2022 and Income Tax Appeal No. 141 of 2022 as withdrawn. No specific findings on the merits of the original dispute have been made, as the appeals were disposed of on a procedural ground.

What were the facts?

These are two Income Tax Appeals, No. 139 of 2022 and No. 141 of 2022, filed by the Principal Commissioner of Income Tax-1, Bhopal (the Revenue) against the assessee(s) Sunita Maheshwari and M/s K.L. Sharma and Sunita Maheshwari, respectively. The appeals were filed before the High Court of Madhya Pradesh at Jabalpur. The specific assessment years are not mentioned in the provided text. The appeals challenge an order or action passed by an authority within the Income Tax Department, though the nature of that order is not detailed. The procedural history indicates that the appeals have reached the High Court stage.

What were the issues?

The primary issue is whether the appeals filed by the Revenue should be withdrawn. The court is asked to decide on the disposition of these appeals based on the Revenue's request. The Revenue, through its learned counsel, has indicated a desire to withdraw these appeals. The judgment does not record any specific arguments from the assessee's side regarding the withdrawal request. The court's decision will hinge on the Revenue's stated intention to withdraw.

AI-generated summary — verify with the full judgment below

Before: HONBLE SHRI JUSTICE ATUL SREEDHARAN & HONBLE SMT. JUSTICE ANURADHA SHUKLA

(ATUL SREEDHARAN) JUDGE (ANURADHA SHUKLA) JUDGE IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE ATUL SREEDHARAN & HON'BLE SMT. JUSTICE ANURADHA SHUKLA ON THE 4th OF AUGUST, 2025 INCOME TAX APPEAL No. 139 of 2022 PRINCIPAL COMMISSIONER OF INCOME TAX-1, BHOPAL (M.P.) Versus SUNITA MAHESHWARI Appearance: Shri Siddharth Sharma - Advocate for the appellant. WITH INCOME TAX APPEAL No. 141 of 2022 PRINCIPAL COMMISSIONER OF INCOME TAX -1, BHOPAL Versus M/S K.L. SHARMA AND SUNITA MAHESHWARI Appearance: Shri Siddharth Sharma - Advocate for the appellant. ORDER Per: Justice Atul Sreedharan Learned counsel for the appellant/department, in furtherance of the letter dated 10.07.2025 received by him from the Income Tax Officer (Tech), for Pr. Commissioner of Income Tax-1, Bhopal, wants to withdrawn these appeals. The appeals are dismissed as withdrawn. b

1 ITA-139-2022 NEUTRAL CITATION NO. 2025:MPHC-JBP:36007 Signed by: BHARTI GADGE Signing time: 04-08-2025 17:45:29 Signature Not Verified

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