THE PR.COMMISSIONER OF INCOME TAX-I, PUNE vs. SANGAMNER BHAG SAHAKARI SAKHAR KARKHANA LTD.

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ITA/51/2015HC BombayHCBM03016250201522 October 2019Bench: HON'BLE SHRI JUSTICE S V GANGAPURWALA,HON'BLE SHRI JUSTICE K. K. SONAWANE1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal should be disposed of as withdrawn. The reasoning provided was that the learned counsel for the appellant (revenue) stated that she was instructed to withdraw the appeal because the tax effect in the appeal was below Rs. 100 lakhs. Consequently, the appeal was disposed of as withdrawn. The operative direction was to refund the court fees as per rules. No issues were expressly left undecided, as the appeal was withdrawn before any decision on the merits.

What were the facts?

The appellant, the Principal Commissioner of Income Tax – I, Pune, filed Income Tax Appeal No. 51 of 2015 before the High Court of Judicature at Bombay, Bench at Aurangabad. The appeal was against Sangamner Bhag Sahakari Sakhar Karkhana Limited, Amrutnagar. The assessment year(s) are not specified in the order. The appeal was filed against an order or action of the Income Tax Appellate Tribunal (ITAT), though the specific ITAT order is not detailed. The procedural history leading to the High Court appeal is not elaborated, other than the filing of the appeal by the revenue.

What were the issues?

The Tribunal did not have to decide any issues on merits. The sole point before the High Court was whether the appeal filed by the revenue should be withdrawn. The revenue's contention was that the appeal should be withdrawn as the tax effect was below Rs. 100 lakhs. No arguments were recorded for the respondent assessee.

AI-generated summary — verify with the full judgment below

1 cp-ITA-51-15 IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD INCOME TAX APPEAL NO. 51 OF 2015 The Pr. Commissioner of Income Tax – I, Pune, P.M.T. Building, ‘A’ Wing, 3rd Floor, Swargate, Pune – 411 037 .. Appellant Versus Sangamner Bhag Sahakari Sakhar Karkhana Limited, A/p. Amrutnagar, Taluka Sangamner – 422 608, District Ahmednagar .. Respondent ... Advocate for Appellant : Dr. Kalplata Patil Bharaswadkar ... CORAM : S. V. GANGAPURWALA & K. K. SONAWANE, JJ

DATED : 22nd OCTOBER, 2019. ORDER :- Mrs. Bharaswadkar, the learned counsel for the appellant states that she is instructed to withdraw the appeal, as the tax effect in the appeal is below Rs.100 lakhs. In light of above, the appeal is disposed of as withdrawn. The Court fees as per rules be refunded. [ K. K. SONAWANE ] [ S. V. GANGAPURWALA ] JUDGE JUDGE rrd

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