THE PR. COMMISSIONER OF INCOME TAX - 2 AURANGABAD vs. YOG INDUSTRIES LTD., AURANGABAD

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ITA/40/2019HC BombayHCBM03021356201913 November 2019Bench: HON'BLE SHRI JUSTICE S V GANGAPURWALA,HON'BLE SHRI JUSTICE AVINASH G. GHAROTE2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission of the learned Advocate for the appellants (Revenue) that the Department had instructed her to withdraw the appeals, considering the tax liability. Consequently, the Court held that the appeals stand disposed of as withdrawn. The court fees were directed to be refunded as per rules. No specific findings on the merits of the original dispute or any substantive legal issues were made, as the appeals were withdrawn by the Revenue.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax-2, Aurangabad (the Revenue) against Vidyanath Urban Co-operative Bank Ltd. (the Assessee). The appeals challenged orders passed by the Income Tax Appellate Tribunal. The specific assessment years and the amounts in dispute are not recorded in this judgment. The procedural history leading to these appeals before the High Court is not detailed.

What were the issues?

The primary issue before the High Court was whether the appeals filed by the Revenue should be entertained. The Revenue's contention, as presented by its learned Advocate, was that considering the tax liability, the Department had instructed her to withdraw the appeals. The judgment does not record any arguments from the Assessee.

AI-generated summary — verify with the full judgment below

1 38.2017ITA..doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY, BENCH AT AURANGABAD. INCOME TAX APPEAL NO.38 OF 2017

The Pr. Commissioner of Income Tax-2, Aurangabad .. Appellant Versus Vidyanath Urban Co-operative Bank Ltd. Head Office, Parali (V), Beed

.. Respondent … WITH INCOME TAX APPEAL NO.39 OF 2017 INCOME TAX APPEAL NO.38 OF 2019 INCOME TAX APPEAL NO.40 OF 2019 INCOME TAX APPEAL NO.41 OF 2019 INCOME TAX APPEAL NO.42 OF 2019 INCOME TAX APPEAL NO.43 OF 2019 … Advocate for the Appellants (in all the matters) : Smt Kalpalata Patil Bharaswadkar Advocate for the Respondents (in Income Tax Appeal Nos.38 of 2017 & 39 of 2017) : Shri Rajendra Deshmukh …. CORAM: S. V. GANGAPURWALA & AVINASH G. GHAROTE, JJ. DATE : NOVEMBER 13, 2019 PER COURT : - 1. The learned Advocate for the appellants submits that, considering the tax liability the Department has instructed her to Gajanan

2 38.2017ITA..doc withdraw the appeals. 2. In view of that, appeals stand disposed of as withdrawn. The court fees as per rules shall be refunded. [ AVINASH G. GHAROTE ] [ S. V. GANGAPURWALA ] JUDGE JUDGE ... Gajanan

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