Principal Commissioner Of Income Tax 1 vs. M/S K.L. Sharma And Sunita Maheshwari

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ITA/141/2022HC 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, per Justice Atul Sreedharan and Justice Anuradha Shukla, dismissed both Income Tax Appeal No. 139 of 2022 and Income Tax Appeal No. 141 of 2022 as withdrawn. This decision was based on the request made by the learned counsel for the appellant/department, who indicated their intention to withdraw the appeals in furtherance of a letter received from the Income Tax Officer (Tech), for Pr. Commissioner of Income Tax-1, Bhopal. No decision on the merits of the appeals was made.

What were the facts?

The appeals under challenge are Income Tax Appeal No. 139 of 2022 and Income Tax Appeal No. 141 of 2022, filed by the Principal Commissioner of Income Tax-1, Bhopal. The respondents are Sunita Maheshwari in the first appeal and M/s K.L. Sharma and Sunita Maheshwari in the second appeal. The appeals were filed before the High Court of Madhya Pradesh at Jabalpur. The procedural history indicates that the learned counsel for the appellant/department sought to withdraw these appeals.

What were the issues?

The Tribunal was not required to decide any substantive issues as the appeals were withdrawn by the appellant. Therefore, there are no questions of law or mixed law and fact for the Tribunal to decide. The appellant, through its counsel, sought to withdraw the appeals. The judgment does not record any arguments from the respondent.

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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